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Cost management
Babiak, Ivan ; Mikovcová, Hana (advisor) ; Krause, Josef (referee)
This master thesis deals with cost management. Master thesis is firstly focused on definition of terminology in costing area. On example of Synthos Kralupy, company that passed deep change of information system, I try to demonstrate strength and weaknesses of tools and instruments which enable cost control. However the information system provides required information, it is necessary to define it and specify it. Even information system has to be developed and updated according to the management requirement and the latest trends. Each of information systems bring both, advantages and disadvantages described in this master thesis. Despite the high quality information base, the company faces difficulties with accuracy and accessibility of data. The main problem is methodology of stock evaluation of semi-finished and finished products. Due to change of IS, there was changed principle of evaluation from standard price to weight average with monthly period. Description of new calculation is described below. Based on processes applied in the company, I proposed new changes and I evaluated improvements done.
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