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Analysis of calculation system in chosen calculation center
ŠKARDOVÁ, Jana
The subject of my bachelor thesis is an analysis of calculation system in chosen calculation center and its usage in cost management and other decision - making. The theoretical part of bachelor thesis contains information about costs and calculations obtained from the literature. In the practical part there is analyzed the calculation system of the school canteen of Elementary school in Řevnice. The canteen cooks only lunches but for various categories of consumers.
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A Costing System and its Utilization in Management in a particular Firm
Pykalová, Michala ; Stejskalová, Irena (advisor) ; Pavlovský, Zdeněk (referee)
The aim of the thesis was to analyse the costing system in Kasalova pila, s. r. o., to assess the complexity of the performed calculations to determine if the calculations are updated regularly. Further, it was examined the influence of costing system for management of the company. The thesis is divided into two main parts, theoretical and practical part. The theoretical part describes the main concepts of costing, cost classification methods, costing system and its components and structure. In the introduction of the practical part of this thesis is briefly described the company Kasalova pila, s. r. o. In the following chapters is described the costing model used by the example of a particular product. In conclusion of the thesis is reviewed the whole costing system and proposed several recommendations.
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Costs in the IS/ICT - theory and practice
Zahradníková, Lucie ; Maryška, Miloš (advisor) ; Exnarová, Anna (referee)
This work focuses on the area of IS/ICT costs in business sphere. The main goal is to provide a summary of matters of this area to people who haven't been concerned with this area yet. This work is divided to two parts -- theoretical and practical. Theoretical part of this work contains definitions and clarifications of the most important terms which are used in IS/ICT cost management. The terms are costs, accounting and IS/ICT. This part also contains several theories of costs classification including examples of which costs belong to specific group. The last chapter of theoretical part contains a cost analysis. Many times it's not enough to know which costs a company has, but how to quantify them. This part contains only the Total Cost of Ownership method (TCO). Because following practical part shows the comparison of TCO and TBO (Total Benefits of Ownership), there is also definition of this term in the theoretical part. Practical part shows calculate TCO and TBO which are connected with an installation new information system. The following part contains comparison of total cost of ownership and total benefits of ownership. By using this comparison can companies figure out at what time the benefits will outweigh the costs.
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The use of calculation for managing in the specific company
Bienová, Lucie ; Fibírová, Jana (advisor) ; Brabec, Miroslav (referee)
This thesis describes the use of calculation and the quality of information which is given. The goal of this thesis is to analyse the current situation in the company, assess and propose appropriated options for improving the structure of costs in a calculation formula and then the management would receive quality information for managing. The theoretical part describes the classification of costs, calculations and the system of calculations. The practical part is based on acquired knowledge and is illustrated by this specific water-supply company including its financial analysis and analysis of methodology for compiling calculations and related proposals to improve.
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Business income
Zyková, Lenka ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.
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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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Výsledovka - obsah a vypovídací schopnost
Knotková, Miroslava ; Procházka, David (advisor)
Práce zasazuje výsledovku do širších souvislostí a rozebírá její jednotlivé prvky. Nejprve jsou uvedena obecná východiska, ze kterých výsledovka vychází. Dále se zabývá výsledovkou obecně a rozborem stavebních prvků. Pozornost je zaměřena hlavně na náklady a jejich členění. Také uvádí, jaké právní normy výsledovku upravují. Praktická část zachycuje některé myšlenky a názory zaměstnankyň finančního úřadu na výsledovku a její součásti.
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