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Cost management in the Construction Company Using Management Accounting
Procházka, Tomáš ; Chalupová, Hana (referee) ; Vítková, Eva (advisor)
The theme of the thesis is „Cost Management in the Construction Company Using Management Accounting.“ Its aim is to define management accounting and to point out its options, as part of cost management. The thesis is divided into theoretical and practical part. The theoretical part of the thesis deals with the characteristics of the construction company, the cost management and the description of the individual managerial accounting subsystems. The practical part deals with the description of the current state of the cost management model and its individual components in a selected construction company. At the end of the thesis, there are presented suggestions for application of the improved cost management model within the management accounting, for more efficient cost management.
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Cost Management in a Particular Company
Dvořáková, Veronika ; Kozáková, Petra (advisor) ; Jánský, Jaroslav (referee)
The diploma thesis is analyzes for a selected company, which describes the current procedures for cost management, their monitoring and subsequent evaluation. Part of the thesis is also a presentation of the calculation formula and the product calculation itself. On the basis of the identified facts, the shortcomings of the management process and the cost calculation have been identified, recommendations have been made to improve the efficiency of the cost economy of the Firm, including costing and designing measures to reduce costs.
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Proposal of costing system in the selected company
Reiman, Yuliya ; Kozáková, Petra (advisor) ; Hajdíková, Taťána (referee)
The diploma thesis is focused on process cost management by using of method Activity Based Costing. The goals of this thesis are analyzing the current situation of cost management in the company and application of new costing system. The content of the work is divided into eight consecutive parts. The first part is focused on cost management and explains cost concept and their classification. The second part describes substance of costing and costing's methods. The third part specifies Activity Based Costing method, its basic theoretical starting point, implementation stages and possible advantages and disadvantages of its implementation. The fourth part is devoted to the methodology and the aim of the work. Five's part describes company, its history, services, and cost characteristics. In the next part there are application of the Variable Costing and the Overhead Rates Costing in the company. In the seventh part by using of single steps implementation of the Activity Based Costing method takes place. The last chapter evaluates the results of the individual costing methods and give recommendation for realization of one method.
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Cost Management in Relation to Business Performance
KUPSKÁ, Andrea
The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.
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Cost management of machinery in construction company
Janků, Tereza ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
This Bachelor work deals with cost management of manufacturing machines which are used in construction companies. This work compares real costs for one machine-hour, which are paid for machine work and theoretical counted costs. These costs contain all possible costs which can inflict change of cost of machine-hour. By comparing of that results is find out, when the machine is busy enough and if this machine makes some kind of profit or if this is totally other way round. For this results is designed work optimisation, which sets up the profit border which should not be exceeded by machines. This is the way how to reduce useless burden and also reach to profit and other prosperity of company.
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Cost Management in the Company
Kostlánová, Lucie ; Ing.Martin Erhart (referee) ; Kocmanová, Alena (advisor)
This bachelor’s thesis is divided into three parts. Firstly, it is introduced theory of costs and efficient cost management which are the basis for the practical part. Theoretical knowledge is applied to the issue in the specific company. In the last part it is shown the summary of practical part containing several suggestions to minimize costs in the company.
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