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Podmínky efektivního využití produktové a jídelnové mapy
POPELKA, Martin
The bachelor's thesis deals with the functionality of the "Product and Dining Maps of the South Bohemian Region" (http://www.produktova-mapa.cz/) as a means to shorten distribution channels in the region and create supplier-customer relationships between agricultural primary producers and processors. The aim is to make greater use of regional basic food production. The open market in recent decades has enabled a significant expansion of the range of food supply by importing a wide range of products. Multinational retail chains have very well-developed marketing strategies and have not only dominated the network of stores, but have also become major suppliers of public catering facilities. Imports of not only processed products, but also basic foodstuffs often push domestic producers out of the market. In addition to economic impacts, imports also have a negative impact on the environmental burden and also on employment and the loss of adequate self-sufficiency. One of the ways to remedy the situation is to support links between regional suppliers of food products and their cooperation with school canteens. The work assesses the potential of supply and demand of basic raw materials monitored in the consumer basket of catering in school catering facilities. The questionnaire survey and controlled interviews with producers registered in the "Product and Dining Map of the South Bohemian Region" show that it has great potential for improving its function. This is hindered by the great fragmentation of producers (size of production, assortment, interests ...) and at the same time by the small ability to communicate with each other and with customers, to observe agreements and to establish stable relations. Another shortcoming on the supply side is the relatively small quantity and sometimes the quality and availability of food from individual producers, the lack of processing capacity, seasonality and lack of suitable storage space and the fluctuating price of products. Half of the respondents from the manufacturers do not know the product map - the potential of the offer through this portal is great, but untapped. On the customers' side, weaknesses include ignorance of the product map of school canteens, limited communication between suppliers and canteens and, due to congestion of school canteen managers, a tendency to simplify orders from suppliers who can provide the widest possible range of food, including small producers in the region.
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The usage of management accounting information for motivation and evaluation of employees
Popelka, Martin ; Wagner, Jaroslav (advisor) ; Křižková, Lenka (referee)
This thesis deals with the usage of management accounting information for motivation and evaluation of employees. The first part is theoretical and it intorduces the basic approaches to motivation, and follow-up evaluation system. The various motivation theories and their potential application in practice are discussed. The practical part describes the motivation system in a particular company. First the Glasswork company is introduced and afterwards its motivation system is described. The motivation system in the Glasswork consists of indicators, which are used to calculate bonusses. Considerable attention is therefore devoted to these indicators in this thesis. At the end of the practical part is assessing if the indicators and the related algorithms to calculate the bonusses are set appropriately and that the motivation system works effectively. Finally the changes to improve the current situation are designed.
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The cost division into variable and fixed costs and application of this division in control of income
Popelka, Martin ; Wagner, Jaroslav (advisor) ; Šimeček, Ladislav (referee)
The Bachelor `s Work depicts the cost division into variable and fixed costs and application of this division in control of income. The first part of the Work is theoretical and characterizes variable and fixed costs and it shows the reason, why this division is so important. The theoretical part describes the application of the division in setting break-even point and possible problems with its determining in practise. The last part of the theoretical part is given to the structure of costs in income statement. The practical part depicts the division od fixed and variable costs and their use in the concrete enterprise namely glass factory. First of all productional process is presented, then the structure of management income statement follows and after that setting of break-even point in the appropriate enterprise is shown. Concrete recommendations are said to the above mentioned enterprise at the end of the practical part.
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Car park management in Vari a.s.
Popelka, Martin ; Mervart, Michal (advisor) ; Srp, Svatopluk (referee)
The thesis is focused on improvement of utilization of the car park of the company Vari a.s. including proposals for cost saving measures connected with technical and personal services. Proposed solutions are based on the analysis of the car park management processes, including the concept for improvement measures. These proposals are based on an assessment of information systems used in company Vari and practical experiences of managers with car park processes.
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