|
|
Implementation of ABC method in real company
Kazhimova, Dina ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this Bachelor thesis is a thorough analysis of the modern calculation method Activity-based costing (ABC), that identifies the activities that a firm performs, and then assigns indirect costs to products. An ABC system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods. Comparison ABC method with traditional methods of cost allocation. Basing on the knowledge summarized in the theoretical part author builds cost model and compare with existing model in the real company, demonstrating the advantages and disadvantages of both methods.
|
|
|
Implementation of new costing system of product oriented management in selected engineering manufacturing company
Trebuľa, Michal ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.
|
|
|
Design of management accounting system for SINEKO Engineering s.r.o.
Filgas, Alexandr ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.
|
|
|
Strategic Cost Management
Boučková, Markéta ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
|
|
|
The use of calculations and budgets for investment planning in a construction company
Netík, Michal ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The master's thesis is focused on the use of the strategic management accounting tools for investment decision-making in construction industry. It's mostly directed at mutual integration of life time costing and net present value methods. The topic has been solved in two closely connected main parts. The first part deals with the possibilities of both instruments application with the emphasis on construction industry. The second part evaluates a particular construction project with the use of the tools and gives the base for creating an investment recommendation whether to realise the project, or not.
|
|
|
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.
|
|
|
The importance and use of budgeted income statement in the managerial accounting
Kačírková, Adéla ; Knapová, Bohuslava (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis focuses on the importance of the budgeted income statement and its use in managerial accounting. The theoretical part summarizes the findings of the literature about budgeted income statement, about its compilation and cost structure in the income statement. The application part of this work contains a model example of a process of compilation of the budgeted income statement. The budgeted income statement is evaluated in comparison to the actual costs, including the calculation of some basic indicators of financial analysis.
|
|
|
The importance of annual plans and budgets in the company and their mutual relations
Šustrová, Michaela ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis deals with the importance of the annual plans and budgets in the company and their mutual relations. The first part provides the theoretical information about their objectives and functions which they should fulfil in the company. It deals with the master budget and the process planning and budgeting, also specifying the chosen budgeting methods. The conclusion of the theoretical part is focused on the control and its contribution to the process of planning and budgeting. In the practical part the topic is applied to the company Mlékárna Hlinsko, s.r.o.. The company is firstly briefly characterized and its position in the market environment is defined. Then, the information related to the topic gained from the Mlékárna Hlinsko, s.r.o. is processed. The conclusion of the bachelor thesis includes the overview of the current budgeting and planning processes and their evaluation. Also some alternatives to increasing their effectiveness are suggested in this part.
|
|
|
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.
|
|
| |
guest ::
RSS feed.