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Cost Management and Budgeting in the Government Sector
Hammer, Jiří ; Vítek, Leoš (advisor) ; Ochrana, František (referee) ; Nemec, Juraj (referee)
Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.
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Just in Time and its influence on the management accounting
Švajková, Monika ; Šoljaková, Libuše (advisor) ; Halíř, Zbyněk (referee)
The thesis describes Just in Time method and other important issues related to strategic management accounting. The goal is to set a general process of cost saving by using the method. To mention especially process management, activity based costing, activity based management and quality management. The Just in Time method is described individually in relation with supplying and producing. The empirical part of the thesis is divided to two subsections. The first one contains questions about propriety of Just in Time implementation in the producing company. The second part attempts to set a general process of cost saving by using the Just in Time method.
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Modeling business processes
Skala, Jakub ; Řepa, Václav (advisor) ; Pálka, Jan (referee)
The diploma thesis deals with the theme of Modeling business processes with orientation to the metric process interface. The aim of the thesis is to design the architecture of metric, which enabled to construct type metrics of the process interface. Firstly, the reader is informed about the basic terms related to process modeling, process management and connection of strategy with metrics. The next part describes the architecture of metrics created, which is oriented to supporting the process management of the organization. The set of type metrics was chosen with consideration to the possibility of their placement on process interface. The set created in this manner should help to connect strategy with processes when implementing into organization. The last part of the thesis describes the practical application of knowledge obtained in the PARMA project. This project deals with the proposal and implementation of the process management into the Bureau of the Municipality of Prague 10. The thesis deals with two processes and the conclusions obtained in the theoretic part of the thesis are applied herein.
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