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Provisions in Accounting
Nekovářová, Jana ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The aim of the thesis is to characterize provisions in accordance with the Czech accounting regulation. The thesis deals with accounting and reporting of the provisions in the financial statements of business entities. It focuses on individual provisions, describes their specific features and presents the situations in which these provisions can arise. In relation to the tax regulation the provisions are divided into two groups. The first group consists of the provisions according to special law, the second group includes all the other provisions. The thesis focuses on describing the differences among these provisions. The topic is complemented by an analysis of financial statements of a real entity.
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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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Evidence of costs and revenues in the accounting and construction company with a focus on establishing sales prices of the products
KOŠATKOVÁ, Eliška
The aim of this Bachelors thesis was describing of cost and income evidence and sales price of production setting in a monitored company. This company is a contruction company Kočí a. s. settled in South Bohemian region in the town Písek. This company deals with the reconstruction of historic buildings and construction of industrial and office buildings and family houses. Company structure is divided into various economic centers, where progress in costs and incomes is monitored. Particular attention is given to monitoring the progress of overhead costs. These costs create value ? significant item of costs in company. If the values of this overhead costs develop unevenly, it has an influence on company managerial decision-making. The most important income item is revenues from building operations. It clearly appears from principal activity of a company, which is a building production. The company's turnover increases year on year. This fact follows from company's Annual Report for year 2009. In following years the company will be affected by downturn of government contracts. This situation is caused by current economic depression. The government contracts created a significant part of company incomes in the past. Therefore the company economic situation may get worse significantly Setting of sales price of production is done by means of cost calculations. Mainly three types of calculations are used: a surcharge calculation, an hour-machine calculation and a calculation of atypical products. High attention is given to a right setting of percentages of manufacturing overhead and overhead administrative expenses. The final price must cover the costs of company and bring the required profit. But the amount of this price must be succeed in competitive fight with other companies.
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Cost calculation system and its use in the enterprise
BRYCHTOVÁ, Klára
This thesis provides an analysis of cost calculation system in the conditions of selected enterprise. There is reviewed the system of costs observation in the nature of cost classification, in the cost classification by responsibility and practice costing inclusive problems of the overhead costs distribution too. In conclusion is summed up the used system of preliminary costing as well as actual costing and their use in the direction of the enterprise.
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The comparison of large Czech banks' profits for the financial years 2008 - 2009
Bažanovský, Lukáš ; Dvořák, Petr (advisor)
The bachelor thesis deals with an analysis of the income statement and its particular cost and income components. It compares three large Czech banks during last two years. The time period was chosen because a few problems connected with a financial life of those financial institutions appeared. The basic aim is to reveal fundamental impacts of the financial and the economic crisis on banks' profit and loss accounts. The comparison of crisis-stricken income statements is made as well as the effects of negative events and circumstances are examined. The thesis also focuses on changes in a structure and a volume of profits and expenses that has been caused by the world market turmoil and a slowdown of local economy.
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Measurement and evaluation of economic efficiency of investments in informatics
Koumar, Vít ; Maryška, Miloš (advisor) ; Exnarová, Anna (referee)
This work discusses the possibilities of evaluating economic efficiency of investments in information systems and information and communication technologies (IS/ICT). The goal is to summarize the theme beginning from general measurement of informatics, continuing with the detailed description of costs and benefits of IS/ICT and ending with the research of methods used for economic efficiency evaluating. Nevertheless such analysis is not an easy task in the field of information systems and technologies. It is quite difficult to specify the benefits directly generated by an IS/ICT investment project or it does not even have to have a sense in some cases. An investment does not necessarily have to make profit directly (and it is a frequent phenomenon in IT environment). In such cases, we usually do not seek the accounting profit. We would most likely prefer to know all the desired (or measured in past) benefits that we could consequently convert to financial units (more or less accurately). By contrast, accounting costs are generated by every investment project without an exception and to identify them is not a severe task, but difficult part is to unambiguously assign all costs to their source investment project. This work's goal is to explore the possibilities of dealing with such issues. The first part contains an introduction to the matters of the measurement in enterprise informatics. Important terminology and the process of measuring enterprise informatics according to international standards ISO / IEC is discussed too. The second part is to describe the issues of costs and benefits of enterprise informatics and its investments. There are discussed the most important classifications and techniques used for cost calculations. The chapter on the benefits of informatics is mainly focused on division of benefits, the basic rules of the benefits metric model creation and the key business metrics, which are used for the expression of benefits of enterprise informatics most frequently. The third part describes the methods used in practice for evaluation of economic efficiency using the values of costs and benefits identified in the second part. The final chapter then uses some of these methods for the solution of two case studies from the author's practice described in the final charter. The thesis provides a comprehensive guide to assess an investment in enterprise informatics in terms of its economic efficiency and thus can serve as a basis for rational decisions on investment projects of enterprise informatics. The main contribution of this work is to summarize the topic and as well the practical calculations in the case studies which will help company executives make simpler and more rational decisions.
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Photovoltaic's resources economy
Rožánek, Lukáš ; Horník, Tomáš (advisor) ; Nowak, Ondřej (referee)
This assignment aims on phenomenon of last years, soler energy and it's use, photovoltaic. The first part of this assignment is elaborated on theoretical base and specialized literature and it is focused mainly on explanation of photovoltaic, photovoltaic's cell, electro energetic expressions etc. Further on the first part describes specific areas contextual with use of photovoltaic at present, as are legislation or system of support etc. The second part on the contrary to the first part deals with practical study aims on build-up and operation of solar power station. In this part of my assignment will be described all expenses, revenues and also cash flow. On the basis of a few investment criterion will be advised possibilities of it's investing with using loan capital or equity capital. At the end this assignment evaluate subject of photovoltaic's development of late years and it's influence on future of electro energetic, acceptableness of investment to this branch of business, height of return of investment and payback period as well.
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