|
|
Improvement of the controlling illustrated on a specific company
Staněk, Tomáš ; Petera, Petr (advisor) ; Fibírová, Jana (referee)
The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.
|
|
|
Implementation of the reporting system in a particular company
Pavlová, Tereza ; Matyáš, Ondřej (advisor) ; Fibírová, Jana (referee)
The main concern of this master thesis is the introduction of a new reporting system at EDUA Group, s.r.o. The first goal of the thesis is to analyse the current condition of the reports. Part of this goal is to analyse the company's source systems, controlling, and the reports themselves. The second goal of the thesis was determined thanks to this findings. The second goal is the proposal of the new reports. With this goal are linked the proposals how to improve the current situation in company reporting.
|
|
|
The use of Managerial Accounting tools for reward system and motivation of employees
Snížková, Žaneta ; Wagner, Jaroslav (advisor) ; Fibírová, Jana (referee)
This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.
|
|
|
The Responsibility Accounting in a Specific Company
Šikýřová, Tereza ; Šiška, Ladislav (advisor) ; Fibírová, Jana (referee)
The thesis focuses on the topic of responsibility management and the use of its methods in a specific company. It is focused on the process of dividing a company into individual responsibility centres accompanied by their description and the application of reponsibility management. This thesis is divided into two parts. The first part deals with the responsibility accounting and mainly with the creation of the organizational structure, follow-up economic structure and motivational effect of indicators measuring performance of the centers. The second part introduces a specific analyzed company and a new arrangement of centers with organizational and economic consequences is suggested.
|
|
|
Application of cost analysis in a chosen research and development manufacturing company.
Selnarová, Martina ; Fibírová, Jana (advisor) ; Petera, Petr (referee)
This thesis deals with similarities and difference between financial and managerial accounting with regard to profit/loss statements, costing methods, and cost allocations. A significant portion of this work delves into an analysis of a chosen company. Consequently, recommendations are made regarding costings and the structure of an income statement used for managerial purposes. In conclusion of the thesis, suggestions are presented for the implementation of managerial accounting practices into everyday decision making process of the business.
|
|
|
Controlling in the construction company
Nádvorníková, Hana ; Král, Bohumil (advisor) ; Fibírová, Jana (referee)
The theme of this thesis is controlling and its application in the management of large construction projects. The theoretical part defines controlling its functions and activities, and explores its application in the management of construction contracts on the basis of professional literature. The practical part describes and evaluates the application of controlling in specific construction company in managing the various phases of construction projects. Conclusion of the practical part contains a summary assessment of controlling construction projects, including proposed changes.
|
|
|
Performance management system and motivation
Petera, Petr ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee) ; Havlíček, Karel (referee)
The positive impact of performance measurement and management (in connection with rewards) on motivation of workforce have been questioned in recent years and decades. The conceptual part of the thesis strives to identify whether the above mentioned criticisms of discussed systems is based on their inherent properties (characteristics) or on properties (characteristics) of their specific implementations. Extensive multidisciplinary literature review (especially from the fields of accounting, performance measurement, financial management, microeconomics, labor economics, behavioral economics and psychology) showed that the performance measurement and management systems (including linkages to remuneration) have the potential to positively impact motivation, work effort and performance of workforce. Refusing this potential, which often occurs especially in relation to remuneration, is based on specific applications, and it must be dismissed as simplistic. The literature review also helped identify the factors and characteristics of the discussed systems, which are crucial for their positive motivational effect, as well as properties that are usually undesirable in terms of motivation. Another significant outcome of the conceptually oriented part of the thesis is a model framework enabling detailed analysis of rewarding for performance. The thesis also describes and discusses the results of two empirical surveys, the first of which was focused on the analysis of performance measurement and management system and remuneration system, and the second survey was primarily focused on detailed analysis of the system of remuneration and motivation of workforce. Regarding performance measurement, as positive can be perceived the fact that strategic performance measurement systems of the balanced scorecard type are intensively used, including the search for causal links between measures and efforts to link these systems to the remuneration of workforce. It should be noted however, that the issue of interconnection of balanced scorecard systems with remuneration of workforce is by respondents considered to be one of the biggest problems of balanced scorecard implementation. Therefore is identified an area where further research is needed, particularly in the form of case-study based research. All respondents indicated the use of budgets to fulfill many functions (e.g. tool for financial management in terms of coordination and verification of planned business objectives and early risk detection, tool for setting of targets of the business as a whole, and tool for internal motivation and management) and it is possible to conclude that there is no abandonment of budgets (as sometimes implied by "beyond budgeting"). A surprising finding was little use of new performance measures, especially economic value added (as top financial measures were usually referred EBITDA and EBIT). The results of both surveys showed that respondents seek to implement quality systems of remuneration, but revealed were also some problematic features of these systems. Particularly important is the fact that rewards for long-term performance are relatively little used, which can lead to short-term oriented decision making of managers. This problem is exacerbated by the fact that rewards are usually awarded in the form of money; the use of equity-based rewards (e.g. shares) is very low. Furthermore, insufficient is also utilization of rewards in the form of work-life balance programs and utilization of rewards in the form of appreciation.
|
|
|
Evaluation of the calculation system of the specific company and the proposal leading to its improvement
Uttendorfská, Klára ; Fibírová, Jana (advisor) ; Roun, Vlastimil (referee)
This diploma thesis is concerned with costing. The purpose of this study is to evaluate the current costing system of the chosen agricultural company and propose a solution leading to its improvement. The thesis consists of a theoretical and analytical part. Divided into several subchapters, the theoretical part describes the previous observations related to this issue. The analytical part at first concisely characterizes the branch of agriculture, then introduces the analyzed company and describes its costing system. The practical part concludes by proposing the steps to improve the current con-dition of the chosen company's costing system.
|
|
|
Analysis and improvement of controllership for a real company VÚHŽ a.s.
Polochová, Hana ; Fibírová, Jana (advisor) ; Žák, Oldřich (referee)
The topic of this diploma thesis is controlling. The theoretical part deals with the definition of the term, among other by describing two main language areas and their understanding of controlling. The next chapters cover the problems of integrating and organising controlling in a company. The practical part then describes implementation of controlling in a given specific company, summarizes it and gives suggestions for its improvements.
|
|
|
Use of costing in control of specific company
Schreiber, Filip ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee)
This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.
|
guest ::
