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Trends of the Performance Development in Combined Events
Svědíková, Martina ; Vindušková, Jitka (advisor) ; Krátký, Petr (referee)
Title: Trends in performance development in combined events. Objectives: The aim of this work was to investigate trends of the performance development in combined events during 2005-2014 based on results of top level competitions and interindividual variability of the point structure of individual combined events athletes. Methods: In this work we used the method of comparison and analysis of the performance development in combined events. Results: The trend of the performance in combined events did not change. Combined events are dominated by athletes with excellent sprint-jumping performances without significant weaknesses in throwing disciplines. The evenness of women opponents is more evident than among men. Slight progression in men's decathlon ocurred in the years 2012-2014 because of the high scores of Ashton Eaton's winning performances. Carolina Klüft dominated women heptathlon in the years 2005-2007, but the average score among heptathletes did not increase. In indoor pentathlon, the development was slightly progressive until 2012. Average scores of pentathletes were similar to the winning performances showing high evenness of opponents. Point structures of five selected male and female athletes (of top performance level) in the observed time period show understandable differences from...
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The settlement of intra-group supplies in the company
Bedřichová, Eva ; Roun, Vlastimil (advisor) ; Kratochvíl, Jiří (referee)
The aim of my thesis " The settlement of intra-group supplies in the company" is the way of intra-group supplies settling. The first practical part is focused on a description of intra-group supplies, intra-group prices, which are set for the supplies, and settling. Regarding to the analysis of the current settings of intra-group prices, in the second part it is supposed to be found improvement that could bring the company lower costs and higher performance.
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MIKO international Ltd. - analysis of development
Vlčan, Tomáš ; Poborský, František (advisor) ; Marek, Petr (referee)
Goal of the bachelor thesis named "MIKO international Ltd. - analysis of development" is to analyze development of MIKO international Ltd. since its foundation from the point of view of investor which considers entering into the same branch. The thesis is divided into two parts. Methodological part introduces procedures which have been used in second, practical part. This part firstly analyses profit and loss statements, their sections and generation of profit. Analysis of balance sheet assesses development of estate and capital structure. Financial ratios are used to describe development of individual items. It has been found out that the development of company can be divided into three periods, which differ in location of production.
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Price calculations of products in meat production firm on base on own and buy comodity.
BOHÁČOVÁ, Hana
The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.
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Calculation of a Transfer Price of the Individual Operations in a chosen Firm
Štěpánková, Iva ; Stejskalová, Irena (advisor) ; Tyráček, Petr (referee)
Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.
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