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Analysis of the current state of use of agricultural mechanization in given company and the proposal changes to improve the economic benefits of its use
VACOVSKÝ, Miroslav
Current use of technology is an indicator for management decisions on further investment funds. The values are based on the use of norms of Agricultural Engineering of the Czech Republic, or you can use the methodology used in the automotive industry, which is referred to as OEE. An important factor in the use of technology, the cost and the cost of operation. These costs can be divided into fixed and variable regarding their use of the machines. For information on the current use of technology and their costs can be determined strategy for further development of the company. The procedure can be basically twofold. In the absence of facilities to streamline its capacity utilization or capacity to strengthen investment in a new machine. In contrast, when overcapacity this capacity may be used for other income-generating activities such as the sale consideration or equipment, thereby reducing fixed costs for equipment. Into account, it is necessary to consider the future vision of the company.
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Cost accounting in a particular company
FICOVÁ, Barbora
The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.
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Are small regional airports competitors for Prague Airport Inc.?
Gregor, František ; Mičúch, Marek (advisor) ; Rod, Aleš (referee)
This working paper is focused on issue of competition in the aircraft industry, with specific orientation on intenational airports sector in the Czech Republic. The main attention is paid to the largest aiport in the Czech Republic, Prague Airport, and its contemporary and future prospective competitors. Based on analysis of aiport charges of the five largest Czech aerodromes for selected aircrafts are determined the levels of variable costs for airlines. The paper conclusion is that due to the price policy, particularly to the price discrimination, is Prague Airport considered to be the least-cost for airline carriers. Since that are not other aiports considered to be significant competitors. Operating costs are also analysed on projected Aiport Vodochody. According to the progress in aicraft industry, lack of information and limited capability of Prague Aiport was not able to state the standpoint.
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Cost management
Babiak, Ivan ; Mikovcová, Hana (advisor) ; Krause, Josef (referee)
This master thesis deals with cost management. Master thesis is firstly focused on definition of terminology in costing area. On example of Synthos Kralupy, company that passed deep change of information system, I try to demonstrate strength and weaknesses of tools and instruments which enable cost control. However the information system provides required information, it is necessary to define it and specify it. Even information system has to be developed and updated according to the management requirement and the latest trends. Each of information systems bring both, advantages and disadvantages described in this master thesis. Despite the high quality information base, the company faces difficulties with accuracy and accessibility of data. The main problem is methodology of stock evaluation of semi-finished and finished products. Due to change of IS, there was changed principle of evaluation from standard price to weight average with monthly period. Description of new calculation is described below. Based on processes applied in the company, I proposed new changes and I evaluated improvements done.
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Gross margine and its utilization in business enterprise
CULKOVÁ, Lucie
The literary digest of dissertation includes description of cost types, calculations and gross margine. In the practical part have been compared two methods of calculations. The first method is calculation of direct costs in the system MAX and calculation of total costs based od methodology of Research institute of the agricultural economy. The test company is Agrobeta MM, GB.
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Gross margin and its use in the company practices
KEHARTOVÁ, Marie
The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.
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Price Calculation and its Application in the Management of a Firm
Svobodová, Soňa ; Stejskalová, Irena (advisor) ; Sysel, Jaroslav (referee)
In the MANN+HUMMEL (CZ), ltd. the general methodology for calculating the cost as the basis for the formation of prices was applied. The MANN+HUMMEL is 100% owned by the German concern MANN+HUMMEL GmbH. The main business is the manufacture of filters for all types of vehicles, internal combustion engines, compressors and others. In this work the information on a calculating model made up for the firm was compared to the basic literature. Another interesting issue is the program used by the firm for the calculation output. Further more, the impact of the method of cost calculating on the firm management was analysed. Two different types of calculation on a certain type of a product were used to contrast their economic effectiveness. On the basis of the results some modifications in the organizational structure and cost model of the company have been made.
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