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Cost Calculation of selected Company
Růžičková, Žaneta ; Jánský, Jaroslav (advisor) ; Poláčková, Jana (referee)
The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.
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Use a Cost Calculation for the Valuation of Outputs
PEŠKOVÁ, Kateřina
The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.
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Proposal Costing Product Selected Product Portfolio
Chodelka, Róbert ; Jílek, Libor (referee) ; Jurová, Marie (advisor)
This bachelor thesis deals with the proposal of cost calculation of selected products in product portfolio in a particular company and also an analysis of the current method of calculating the cost of products manufactured in the company. Includes proposed solutions to improve the efficiency of the current method of calculation. For this analysis, I chose a company that is engaged in the manufacture of advanced tools for reaming, boring and machining of high-precision holes, based in Brno. It is a company-HAM-FINAL, s.r.o..
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Indirect costs as a competitive factor in the construction industry
Hermanová, Lucie ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.
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Variant Preparation of Construction Contract
Burianová, Nikola ; Polák, Martin (referee) ; Puchýř, Bohumil (advisor)
The aim of thesis is to create the possibility of variant replacement material and to determine the effect of changing bid prices conducted in the building. This price changes investor serves as an important basis for decision making in supplier selection and evaluation of bids when making a tender for the implementation of the building. The practical part is focused on the variability of aggregate in mortars and concretes and compare the resulting prices of newly established budget originally assembled.
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Calculation of Production Costs in the Company Tomasek Milan - TOMEX
Neubauer, Ondřej ; Goth, Ondrej (referee) ; Luňáček, Jiří (advisor)
This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.
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Cost Management in the Company
Heroudek, Jiří ; Šimeková, Jana (referee) ; Kocmanová, Alena (advisor)
This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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