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Bank Controlling System
Charvátová, Lenka ; Fibírová, Jana (advisor) ; Hájek, Radek (referee)
This thesis describes and analyzes the most important areas of bank controlling. Amongst them are: cost management, planning and budgeting, and performance management. The thesis focuses on the newest knowledge in bank controlling and on best practice examples. The thesis also includes practice examples of some bank controlling areas of a particular Czech bank, ČSOB.
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Modelling as a Way of Entrepreneurial Process Representation in Management Accounting
Menšík, Michal ; Král, Bohumil (advisor) ; Fibírová, Jana (referee) ; Lanča, Jiří (referee)
Models and modelling plays an important role in science and ontology. Focus of the thesis is Management accounting in the perspective of a model representation. Research is based upon the empirical data from Czech biggest Top 200 (Volume of sales) non-financial subjects. Examined are basic characteristics of management accounting from present science papers or basic literature. Work also point out some problems with quantitative measuring of nonquantitative variables from a high variable respondent sample.
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Management control system as a strategy implementation tool
Matyáš, Ondřej ; Fibírová, Jana (advisor) ; Král, Bohumil (referee) ; Houser, Václav (referee)
Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.
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NGO Performance Measurement
Stránský, Jakub ; Fibírová, Jana (advisor) ; Král, Bohumil (referee) ; Dohnalová, Marie (referee)
Dissertation thesis aims to analyse prerequisites for performance measurement and to classify, define and evaluate techniques of performance measurement. It discusses information potential of financial reporting for NGO performance evaluation and conducts a survey on current situation in foundation transparency and performance measurement. Solutions to most important problems are suggested.
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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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Budgets as a tool of management in specific company
Kozelská, Petra ; Fibírová, Jana (advisor) ; Brabec, Miroslav (referee)
The goal of the thesis is to point out usability budgets for the management of a specific company and also reviews existing usage all the tools of managerial accounting to support management. Thesis analyzes utilization budgets and other tools of managerial accounting as an information medium for control of production to order on the premises of a particular company. The theoretical part gives basic matte, which reveals the specificities of made-to-order production and its management techniques, requiring appropriate linked information support. The practical part analyzes the kind of production, the organizational arrangements and the appropriateness of the use of existing instruments of managerial accounting, in specific company. Thesis suggests the possibility of introducing new tools in company or editing existing instruments for improving their benefits.
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Theoretical and practical aspects of Balanced Scorecard
Vysloužil, Radovan ; Fibírová, Jana (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with Balanced Scorecard (BSC) method from the related theoretical and practical point of view. Starting point of the thesis focuses on the content of Balanced Scorecard that is expressed by the analysis of the two key functions of BSC -- BSC as a measurement system and BSC as a strategic management system. The content analysis of BSC is accompanied by the description of the suitable techniques that can be used in the process of creating BSC. On the basis of gained information of the content aspects and the suitable techniques is created proposal of BSC system for real Train Engineer a.s. Corporation.
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Reporting and controlling in a multinational company
Navrátilová, Marie ; Fibírová, Jana (advisor) ; Šoljaková, Libuše (referee)
The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.
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