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Analysis of the Internal Profit and Loss of the Selected Department
JAKUBCOVÁ, Barbora
The main objective of this master thesis was to evaluate impacts of costs, revenues and productivity of the centre based on performed analysis. The impacts influence total costs of the centre reducing its effectivity. Main theoretical concepts that are linked with management accounting managing costs and revenues and subsequent analysis of effectivity of costs revenues and productivity are defined in the first part of the thesis. In the practical part of the thesis is first introduced analysed company which is the collective farm Nemějice and defined organisational structure of the company which is very important for correct determination of interdepartmental result of the economy of the centre. The analysed centre is further divided into sales and production department which is consisted of plant and animal production, maintenance department and transport department. Subsequently, analysis of costs, revenues and productivity of individual departments of the centre is performed separately in each trimester of the analysed year 2020 so that the influence of seasonality is eliminated which is very significant in agricultural production. Based on the performed analysis of costs, revenues and productivity measures are determined that would lead to the improvement of the current situation. Finally, the overall internal economical result of the centre in the analysed year 2020 is evaluated and the share of individual departments in this result is determined. The individual results of the thesis are summarized in the discussion and they are compared with the results of thesis of other authors who have already addressed a similar topic.
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Financing of a Primary School as a Contributory Organization
JAKUBCOVÁ, Barbora
The goal of this bachelor thesis is to analye the financial sources of the selected contributory organization, to evaluate the current situation of the school and to suggest possible improvements.The thesis starts with literary research, to clarify basic concepts and processes, which are related to financing non-profit organisations. Then the selected contributory organization, the primary school Chrášťany, is introduced. In the next part the incomes and expenses of the organization from the years 2014-2018 are analysed in detail. The bachelor thesis is mainly focused on the analysis of the financial sources, so the individual incomes of the organization are analysed in detail. The incomes were assessed according to their providers as well as the share of the individual incomes in the relation to the whole. The main activity as well as the complementary activity was described and evaluated. Individual expenses of the school's budget and their share in the total expenditure were also analysed. Subsequently, the outcomes of the management of the chosen contributory organization from the individual years were evaluated and the cause of those outcomes was analysed. Lastly, the SWOT analysis, which evaluates strenghts and weaknesses at the same time mentions opportunities and threats, was used to evaluate the current situation of the school.Improvements of the current situation and their closer specifications are suggested in the discussion.
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Visitors attitudes towards certified regional products (in the Prácheňsko region)
Jakubcová, Barbora ; Jarolímková, Liběna (advisor) ; Valentová, Jana (referee)
Diploma thesis deals with regional branding that contributes to regional development and sustainable tourism. The first part discusses the effects of tourism in a region and the principles of sustainable development. Further it describes in detail how the system of regional labelling works and who is in charge of it. In addition the examples of good practice from abroad are included. The main part of the thesis focuses on a brand called "PRÁCHEŇSKO regional product". The aim of the thesis is to find out what the attitudes of visitors in the Prácheňsko region towards certified regional products are. Therefore the research through questionnaires among visitors, manufacturers, official vendors and service providers was conducted.
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Analysis of tourism in a chosen city (Vodňany)
Jakubcová, Barbora ; Jarolímková, Liběna (advisor) ; Bakos, Tomáš (referee)
This bachelor's thesis focuses on an overall analysis of tourism in Vodňany. The aim is to describe the current situation, assess the potential of the town for tourism and to propose recommendations and measures to further development. The theoretical part deals with the characteristics of tourism in general, then with urban tourism and its potential benefits for the town. The analytical part describes conditions for the development of tourism in the city, including the characteristics of tourism offer, SWOT analysis and it describes in detail plans for the future. At the conclusion evaluation of competitiveness in the South Bohemia region is included.
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