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Strategic cost management of human capital
Donova, Svetlana ; Wagner, Jaroslav (advisor) ; Šiška, Ladislav (referee)
This thesis deals with strategic cost management of human capital. The theoretical part describes the essence of human capital. Subsequently, attention was focused on the possibility of using human capital in an enterprise and the ways of its measurement. In the practical part of the thesis were analysed payroll costs in a particular company. In the first part of the empirical research were described company, its structure and history, organizational and economic characteristics and selected financial indicators. In the next section were analysed costs incurred on human resources in this company. An important part of this chapter is a description of the deficiencies of the existing management of personnel costs. In conclusion of the practical part were presented some variants for optimizing the payroll cost system of the company.
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Řízení nákladů vybraného podnikatelského subjektu
Toufarová, Ivica
Toufarová, I. Costs management in selected company. Bachelor thesis. Brno: MENDELU, 2015. The bachelor thesis solves problematic of costs management, classification of costs and develop suggestion for improvement of current situation. In the theoretical part are demarcation terms which ale related to the issue. In the theoretical part is made analysis of current situation (for years 2009--2013) and suggest a recom-mendation for the company.
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Řízení nákladů ve vybraném strojírenském podniku
Halm, Roman
The bachelor thesis evaluates importance, development and influence of costs on select-ed engineering company. The bachelor thesis consists of literature review and a practical part. In the literature review are explained terms that are related to costs and cost management. In the practical part are evaluated costs of selected engineering company. At the end are discussed weak points of company cost management and are suggested recommendations, that should improve company cost management and improve the situation of company.
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Řízení nákladů ve společnosti ZEVYT s.r.o.
Vystoupil, Jan
Vystoupil, J., Cost management in company ZEVYT s.r.o. Bachelor thesis. Brno: MENDELU, 2015. Bachelor thesis evaluates the cost management of the company ZEVYT s.r.o. Thesis is focused on the importance and development of cost plan inside the company and how this affects the profit or loss operational outcome. In the theoretical part of bachelor thesis, the basic concepts related to the issue of costs are explained. In the practical part is applied knowledge from the theoretical part and analysis of costs are made. Based on analysis are designed the recommendations to reduce costs of this company.
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Řízení nákladů vybraného podnikatelského subjektu
Poláková, Iveta
Poláková, I. Costs management in selected company. Bachelor thesis. Brno: MEN-DELU, 2014. The bachelor thesis deals with costs, their classifications and cost management tools. In the theoretical part of bachelor thesis, the basic concepts related to the issue of costs management are explained. In the practical part, the importance and development of costs of the company Zemědělské družstvo "Křižanovsko" is evaluated. Moreover, the calculations for chosen crop products are compiled and recommendations for improving the cost management system in selected company are suggested.
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Cost management in the selected company
BENEŠOVÁ, Lenka
Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.
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