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Managerial Accounting Information for Managing Publishing House
Svojtková, Barbora ; Strouhal, Jiří (advisor) ; Jirkovec, Michal (referee)
This bachelor thesis focuses on managerial accounting as a source of information for management. Types of costs are described in the theoretical part as well as ways of measuring effective, reasonable and appropriate costs spending. Furthermore, in the theoretical part, the author deals with structure of calculations as a management tool and method of allocation of costs. The practical part is focused on examining the process of making calculations in a specific company. After describing the structure of calculations the author suggests several innovations in the manner of allocation of costs.
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Cost calculation and pricing in selected company
LUKŠOVÁ, Veronika
This diploma thesis deals with analysis of costing system and a way of creating pricing methods in selected company. The first part of my diploma's thesis is based on theoretical pieces of knowledge about calculations and prices. The second part is concentrated on the selected company. The analysis was performed in the company STAVING Studena, spol. s r.o. where individual calculations are designed according to customer's requests. In my bachelor´s thesis the system of price calculation is shown on concrete examples.
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Controlling
Podlipná, Jana ; Mikovcová, Hana (advisor) ; Biško, Jan (referee)
Documentation of business processes and results of operations including storing the entries in data warehouses inherently belongs to the current requirements for corporate governance. But still more valuable is the ability to process the collected data into information that is used daily as a basis for management decisions at all levels of corporate management. This thesis deals just with form and methods of organizing information into standardized reports, whereas the object of analysis is a separate internal department within a selected company. The aim of this work is a detailed analysis of department reporting, assessment of its informative quality, utility and benefit for users. The theoretical part includes methodological bases and general principles for creating reports. Content of the practical part is an entire description of standard reports with a focus on application of controlling methods, usage of reported data and detection of weaknesses. In conclusion part there was evaluated overall level of analyzed reporting system, there were summarized circumstances that affect its present-day form, and proposed additional indicators, that could enrich the current concept.
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Reference management model for managing business informatics economics
Maryška, Miloš ; Novotný, Ota (advisor) ; Král, Bohumil (referee) ; Smolíková, Eva (referee)
Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.
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The cost calculations and their use in the company
LUKŠOVÁ, Veronika
The goal of my bachelor´s thesis is the analysis of the system of cost calculations in the concrete firm where are special conditions. The first part of my bachelor´s thesis is based on theoretical pieces of knowledge about costs and calculations. The second part is concentrated on the company named ABC Trepka, s. r. o. and the system of its calculations. The association is specialized in inside dry frameworks where the calculations are rated on a specific commission. In my bachelor´s thesis the system of price calculation is shown on concrete examples.
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Compilation of business plan for realization of bususiness idea
Křivánek, Libor ; Habrmanová, Blanka (advisor) ; Mácha, Tomáš (referee)
The main goal of my diploma thesis is to compile a business plan on the level that could be submitted to a potencial investor who would invest his own capital into this business idea. The thesis is separated in theoretical part, in which are main definitions, principles of compilation and main forms of business plan described. The practical part refers to own compilation of business plan. This part is separated according to the units described in theoretical part.
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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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Prospektivní úmrtnostní tabulky a penzijní fondy
Hrevuš, Jan ; Marek, Luboš (advisor) ; Kraus, Alfred (referee)
Diplomová práce se zabývá současnou situací na trhu penzijního připojištění v České republice, primárně si však klade za cíl zmapovat současný stav využívání úmrtnostních tabulek našimi penzijními fondy. Jsou zde uvedeny různé možnosti výpočtu úmrtnostních tabulek ve snaze vybrat tu nejvhodnější a též pokus zavést aspekt stále rostoucí délky života do aktuárských výpočtů. Výpočty jsou založeny na oficiálních datech ČSÚ, podle nichž autor s využitím odborné literatury a vhodného softwarového vybavení konstruuje vlastní úmrtnostní tabulky.
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