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Cost Management in the Company
Bohatcová, Tereza ; MBA, Romana Špačková, (referee) ; Kocmanová, Alena (advisor)
Bachelor thesis deals with analysis of expenses and evaluation of present state company Minerva Boskovice (JSC) calculating system. The goal of the thesis is to describe calculation as an instrument for determination of product price and expenses associated with its production. In the thesis is designed application standard costing method.
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Cost Management in the Company
Svorad, Michal ; David, Jan (referee) ; Kocmanová, Alena (advisor)
My bachelor thesis is focused on the analysis of costs in the company TURCK, Inc. which is based in Hradec Králové. The first part describes the theory necessary to understand the second part, where are evaluated data from the company. In the final part I suggest changes that will lead to deal better with the management of costs.
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Analysis and Design of Corporate Tracing Policy
Zadražil, Vojtěch ; Beneš, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Calculation Production Costs in Firm LEXMARK, Inc .
Matelová, Bohdana ; Špačková, Jana (referee) ; Kocmanová, Alena (advisor)
MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Application of Management Control System in a Business
Janíčková, Nikola ; Ondráčková, Vladimíra (referee) ; Žižlavský, Ondřej (advisor)
This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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Application of Management Control System in a Business
Janíčková, Nikola ; Ondráčková, Vladimíra (referee) ; Žižlavský, Ondřej (advisor)
This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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An Application of costing in a commercial company
Doan Thi, To Uyen ; Vimrová, Hana (advisor) ; Kolísková, Martina (referee)
This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.
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Costing in the the Condition of the Company
Kubeš, Michal ; Ing. Roman Hruška. (referee) ; Hanušová, Helena (advisor)
The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
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