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Intuitive profit management on the example of violin making in the 17th century
Ficová, Jaroslava ; Wagner, Jaroslav (advisor) ; Stránský, Jakub (referee)
This paper focuses on the analysis of the violin production in Italy in the 17th century from the final product, revenue and costs point of view. It also tries to connect the logical basis of modern theories on profit management to the methods intuitively applied by the violin makers of that time. The first chapter is concerned with the general features of craft production, its impact on the product, expansion of the violin making industry, examined violin makers and their position on the violin market. Second chapter puts emphasis on the revenue side of profit management. It describes the methods by which the price of the product was managed, talks about the profitable customer theory and applies the new competitive advantage theory on the methods of old violin makers. The last chapter analyzes costs resulting from violin production of that time, their characteristics and tries to link modern methods of cost management to the rational decisions within the scope of the intuitive cost management demands of the violin maker in the 17th century.
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Financial interest of retail store managers on store results - analysis of management accounting instruments
Benešová, Zuzana ; Stránský, Jakub (advisor) ; Kvasničková, Iveta (referee)
Author of the work: Zuzana Benešová Head of the work: Ing. Jakub Stránský, CEMS MIM Goals: Analysis of the system of compensations and benefits among the retail company Ahold Czech Republic, a.s. The connection between the bonuses and store's financial results. Financial interest in other criterias such as: fresh goods, short waitlines, clean store, helpful and friendly staff,... Literature: Cimer P. & Zadražilová D. a kol, Retail Management, Management Press, Praha 2007 Drury C., Management and cost accounting, 7th edition, 2008 Dvořáková Z. a kol, Management lidských zdrojů, C.H. Beck, Praha 2007 Fibírová J., Šoljaková L., Wagner J., Nákladové a manažerské účetnictví, Aspi, Praha 2007
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Using statistical methods for analysis of annual reports of Czech foundations
Vobecká, Zdeňka ; Stránský, Jakub (advisor) ; Vltavská, Kristýna (referee)
This thesis selects and applies statistical methods to describe and analyse a sample of annual reports of Czech foundations with the aim to discuss their current state and verify some fundamental issues related to it. The main objective is to ascertain transparency of the foundations and their adherence to legal regulations regarding the publishing of annual reports. The point of departure will be the following hypotheses. Firstly, Czech foundations do, for the most part (95%), follow the obligation to publish an annual report. Secondly, those who publish a report fulfil most of the legal requirements (75%) regarding its content. Further, factors influencing the foundation's conduct in fulfilling the obligation to publish a report are explored. For this purpose, three hypotheses are used. Firstly, it is more likely that Czech foundations united in the Czech Donors Forum shall publish an annual report in comparison with others. Secondly, Czech foundations using the Foundation Investment Fund (hereinafter referred to as NIF) are more likely to publish annual reports than others. Thirdly, large Czech foundations tend to proceed in the same way. In conclusion, general behaviour of the Czech foundation sector (i.e. the foundations) and their adherence to legal regulations is assessed.
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The role of budgets in non-governmental non-profit organizations
Brožová, Michala ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
Bachelor's thesis is focused on the role of budgets in non-governmental non-profit organizations. It consists of theoretical and practical part. The theoretical part contains two chapters. The first chapter will tell us about non-profit organizations, their characteristics and differences from the profit sector. The second chapter contains informations about budgeting, specifically what types of budgets we know and how are they compiled. In the practical part I will bring the issue of the budget analysis of the mission in Afghanistan of the public benefit company People in Need. I`ll compare the amount of all cost items under the plan with their actual amount and then I am going to try to determine how well were the provided resources used by the organization.
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Proces tvorby podnikového rozpočtu
Čavojec, Ján ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
Práca je rozdelená do dvoch častí. V prvej časti je rozobratá teoretická časť rozpočtovania. Pojednáva o úlohách rozpočtu (plánovacia, komunikačná, koordinačná a motivačná), jeho kontrole a druhoch rozpočtu. Nasledujú etapy rozpočtu ako ciele podniku, časové obdobie, vymedzenie rozpočtovej politiky, obmedzujúce faktory, príprava rozpočtu stredísk a analýza finančných výkazov. Hlavná čast teoretickej časti je zameraná na rozpočtovú výsledovku, rozpočtovú súvahu, rozpočet peňažných tokov. Praktická časť je zameraná na tvorbu hlavného podnikového rozpočtu v Siemens, s.r.o. Česká republika. Rozoberá časový harmonogram procesu a podieľajúce sa strany na tvorbe rozpočtu.
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