National Repository of Grey Literature 24 records found  1 - 10nextend  jump to record: Search took 0.03 seconds. 
Cost Controlling in a Company
Havlová, Petra ; Holiš, Evžen (referee) ; Žižlavský, Ondřej (advisor)
The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
Cost Management in the Company
Heroudek, Jiří ; Šimeková, Jana (referee) ; Kocmanová, Alena (advisor)
This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
The design of the ABC model on the example of the healthcare facility
Golovkova, Anita ; Wagner, Jaroslav (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.
Survey of the methods of costing of hospitalization
Matějovicová, Ivana ; Šiška, Ladislav (advisor) ; Matyáš, Ondřej (referee)
The thesis, Survey of the methods of costing of hospitalization, deals with the characteristics of the classification system DRG used for costing of hospitalization. The first half of the theoretical part of this work describes the Czech health care in general and specific ways of financing it. We focus on the costs related to the emergency care in hospitals which are classified by the DRG system. The second half of the theoretical part studies the actual principles of costing of hospitalization. The method chosen for this is called Activity Based Costing (ABC). It defines the procedures of costing which are being used in hospitals. At the end, we provide a description of the current and suggested procedures of costing of hospitalization and how they are utilized to set up parameters of the reimbursing mechanism. The practical part of this thesis maps the situation of hospitalization financing in Klatovska nemocnice, a. s. We suggest a new way of financing based on the methodology DRG Restart. Base on the data obtained in Klatovska nemocnice, a. s. we summarize and compare the results of the new method to the current one.
Customer profitability analysis in a consulting company
Jahoda, Richard ; Matyáš, Ondřej (advisor) ; Šoljaková, Libuše (referee)
The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.
Cost Controlling in a Company
Havlová, Petra ; Holiš, Evžen (referee) ; Žižlavský, Ondřej (advisor)
The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
Cost Management in the Company
Heroudek, Jiří ; Šimeková, Jana (referee) ; Kocmanová, Alena (advisor)
This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
Profitability analysis of the sales channels (implemented in specific company)
Gejdoš, Matúš ; Král, Bohumil (advisor) ; Menšík, Michal (referee)
The master thesis deals with the analysis of the profitability of the sales channels of the Decodom company. The thesis primarily focuses on the Activity Based Costing technique for measuring the performance of the company sales channels. The main aim of the thesis is to analyse the informational ability of the costing system in the company and prepare and propose a cost model, based on the Activity Based Costing method. The goal is achieved by the analysis of the current state of the company, the proposal of a model based on the costs of activities and the proposal of a new cost model based on this method. The contribution of the sales channels in the form of a pilot project is evaluated in the thesis which is performed on a sample of the kitchen range of the Decoplan product line. The thesis is divided in to three parts: theoretical, practical and applied (pilot project). The contribution of the thesis is a new view of the profitability of the examined company and general conclusions from the research, which can potentially be used in companies with a similar business model.
Representation of Products Arising from Operating Activities of Companies in Financial, Tax and Management Accounting
Kirchnerová, Kateřina ; Král, Bohumil (advisor) ; Vašek, Libor (referee)
The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
Activity based management used in administration of state
Drahoňovský, Milan ; Sedláčková, Helena (advisor) ; Strouhal, Jiří (referee) ; Popesko, Boris (referee)
ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.

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