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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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Calculation in trading activity
VACLÍKOVÁ, Kateřina
This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.
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Calculation - an analysis company Arrbo s.r.o. costs
ČUNÁTOVÁ, Kateřina
The bachelor thesis is focused to two themes - costs and calculations. Real costs are presented firstly - theirs characteristics, classifications and register. Second chapter is focused to calculations, where are clarify basic calculations notions, cost structure, types and method calculations. Analysis of costs and calculations system in the company is made in practical part.
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Calculation of rustless accumulator vessels
FANTYŠOVÁ, Jana
Calculation are information system of company, that make for operating. Calculation are arithmetic operation, that finds out costs fou unit of calculation. Calculation afford us survey about incurred costs and allow us compare actual costs and expenditure costs. Calculation plays a roll for pricing of product. In theory I described basic costing notions, costing system, structure of costs, costing models and basic types of calculation. In practice I used some methods for calculation and one costing model in company. In conclusion I compared my calculations.
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Running costs questions with a view to system costing analysis
Luňáčková, Petra ; Šiška, Ladislav (advisor) ; Pevná, Jana (referee)
The main object of the study is not only to show and analyse calculation as the main running costs tools of company, but also show them as part of complex system. Calculation is a relatively independent subsystem of economic informations which relates closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Vltavotýnský nábytek, s.r.o. It is divided into two parts. The first part is theoretical - it contain basic costing notions, components of costing system and types of costs. The following part is practical. This part describe the company (provding some basic informations), and calculating procedure on selected product. The final part includes costing system suggestion and next recommendations for the company management.
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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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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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