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Cost Management and Calculations in a Company
Vykydalová, Markéta ; Skoupý, Tomáš (referee) ; Hornungová, Jana (advisor)
The bachelor’s thesis focuses on issues of monitoring and controlling of costs in a manufacturing corporation. Furthermore, it deals with calculations of products and compares theoretical knowledge with reality. After a valuation of current situation and a description of the problem, corresponding analysis are made, based on which proposals are suggested in order to find a way how to realize them.
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Optimization of Operating and Financial Costs in Retail Business
Surman, Richard ; Grmolenský,, Jakub (referee) ; Kocmanová, Alena (advisor)
Diploma thesis topic is cost optimization in a business company. This title means endeavor to modify costs in order to reach better company managing. Firstly, it is necessary to gain theoretical knowledge about field of costs, then it is possible to analyze costs and design suitable solution for a company. The first chapter contains theoretical findings. Second chapter analyses costs and its task is to lay out that fields, which are problematic or hides huge savings potential. The third chapter contains designed procedures which, as a result, should lead to savings in particular fields.
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Cost management in the company
Rybníčková, Michaela ; prof.ing.Petr Němeček,DrSc (referee) ; Kocmanová, Alena (advisor)
This diploma thesis is focused on the costs analysis and assessment of the current state of the cost management in company LITAS s.r.o. The theoretical part clarifies the issue of costs and calculation. The thesis itself involves the company profile; the other part is devoted to the cost analysis and the cost management system in the company. In conclusion, the current situation of the cost management is assessed, as well as some proposals and recommendations for the improvement of the company cost management are listed there.
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Cost Management and Calculation in the Company
Šimonová, Michala ; Jeřábek, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Use of Special-Purpose Sorting of Costs in Financial Management of Company
Janhuba, Tomáš ; Houser, Pavel (referee) ; Hejduková, Amálie (advisor)
This thesis aims at describing options of cost division and its use within optimalization of financial accounting and its transformation into management accounting, which allows accounting units to get relevant information for decision especially in the area of financial management. Thesis is focused on building industry, which is characterized by several specifics including high level of cost division and long life cycle of the contract. This thesis shows, that even simple cost allocation method can lead to more effective monitoring of individual contracts budgets, which is mainly connected with statutory obligation to keep the books with application of standard financial statements
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Stock
Dubová, Monika ; Randáková, Monika (advisor) ; Černý, Václav (referee)
The bachelor thesis deals with stock from the perspective of Czech accounting. An essential part of this thesis is a theoretical view of inventories as a basis for subsequent analysis of final accounts. The theoretical part is accompanied by schemes and practice examples for a better visualization. The aim is to demonstrate which accounting methods are used in stock. The entire thesis is conducted from two points of view, from the perspective of business companies and from the perspective of manufacturing companies. The conclusion summarizes the results of the analysis.
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