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A Costing System and its Utilization in Management in a particular Firm
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Cirklová, Anežka (referee)
The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.
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Financial analysis of Trinecke zelezarny, a.s.
Ďurčák, Matej ; Doláková, Helena (advisor) ; Vávrová, Hana (referee)
The aim of my Bachelor thesis is to evaluate the financial health of the company Trinecke Zelezarny, as in the range from 2003 to 2007. I will analyse financial statements for each period and the subsequent calculation of various indicators to try to determine the current trend in the evolution of the company. Bachelor's thesis will be divided into two basic parts - methodology and application section. In practice often characterized by the evaluation procedures and indicators that will be used in the calculation of the practical part. The application section will present the company, indicate the profile and then apply the selected method of calculation of the methodological part. In conclusion, summarizing the results obtained from the calculation of various parameters and evaluate the values on which i will determine the financial soundness of the enterprise.
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Controlling
Pinchuk, Ivan ; Mikovcová, Hana (advisor) ; Ambrož, Ivo (referee)
Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.
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Calculation of a Transfer Price of the Individual Operations in a chosen Firm
Štěpánková, Iva ; Stejskalová, Irena (advisor) ; Tyráček, Petr (referee)
Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.
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Analysis of the perception of incomplete prices of travel packages in the Czech Republic
Valová, Lucie ; Petrů, Zdenka (advisor) ; Herget, Jan (referee)
The thesis deals with problems of price quoting of travel packages in the Czech Republic. It refers to the process of packaging in the theoretical part, as well to various ways of pricing together with calculation illustration and catalogues price strategy. Furthermore, it shows the difference between a company's and a customer's price perception and informs about the psychological price effect on the final consumer. The important part of this thesis represents the analysis of the current situation of the price quoting of travel packages in the Czech Republic in comparison with the situation abroad. Chapters are oriented to the analysis of the legislation in the field of packaging and price quoting of travel packages, of the praxis of Czech and foreign travel agencies and of taking action of interested institutions to solve this problem. The whole thesis is supplemented with a detailed analysis of the data extracted from the questionnaire.
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Aplikace manažerského účetnictví v životní pojišťovně
Vacek, Petr ; Roun, Vlastimil (advisor) ; Novák, Petr (referee)
Práce se zaměřuje především na cenovou kalkulaci, resp. kalkulaci pojistného, v životní pojišťovně. Jsou v ní uvedeny a porovnány dva hlavní typy kalkulace pojistného využívané v pojistné matematice. V další části je rozebrána progresivní metoda kalkulace Activity based costing. Kalkulace touto metodou je na modelovém příkladě porovnána s tradiční kalkulací. Na závěr je spočítáno pojistné produktů při použití tradiční kalkulace a s využitím metody Activity based costing.
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