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Costing and budgeting system in a specific company
FINKOVÁ, Barbora
This thesis deals with the costing and the budgeting system analysis in a specific company. The main purpose of this thesis is to analyse the current costing and budgeting system and to make the optimization measure proposals. The work introduces common theoretical basis related mainly to the methods of costing and budgeting and to the purpose of these tools in the corporate practice. In the analytical part there is the theoretical knowledge applied in the present corporate conditions. This theoretical basis serves as an initial idea for the optimization measures making. After the analysis, there was a room for optimization found at variously invasive levels into these two current systems. The optimization proposals and the results of the analysis in general may serve the company as an overview of internal processes related to costing and budgeting issue.
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Cost Management and Calculation in the Company
Šimonová, Michala ; Jeřábek, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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Managerial Accounting as a Tool for Construction Company Risk Management
Paštěka, Petr ; Aigel, Petr (referee) ; Vítková, Eva (advisor)
The theoretical part of this master thesis is focused on description and characteristics of the management accounting, the description of erection log book, and types of risks, which influence the company itself and possibilities for their identification, evaluation and control. I also pay attention to financial analysis area of company operating in civil engineering. The goal of the practical part of this thesis, the impacts of risk are pointed out without taking measures, the second part describes the implementation of arrangements to reduce the risk effecting the company. The measures are adjusted in the way of company´s capability to continue in the production activity. For the comparison of particular models, the parts of financial analysis - namely company´s liquidity indicators, were used.
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Economic and Financial Management of the Company
Petřík, Dominik ; Ing.Michal Pumprla (referee) ; Kocmanová, Alena (advisor)
The diploma thesis is focused on economic and financial management of the company. The theoretical part will describe managerial accounting, financial planning and financial analysis with the help of literary research. In the analytical part, a financial analysis of a specific company will be performed and the current planning of the company will be evaluated. In the suggestion part, a financial plan for years 2021 and 2022 will be created in the form of planned financial statements and work with managerial accounting will be optimized.
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Application of Management Control System in a Business
Pokorná, Jitka ; Bajzová, Jana (referee) ; Žižlavský, Ondřej (advisor)
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Cost Management in the Enterprise
Pyszko, Urszula ; Klečková, Pavlína (referee) ; Kocmanová, Alena (advisor)
Bachelor‘s thesis " Cost management in the enterprise" is dedicated to the issue of costs and their calculation in the company Anticor Bohemia s.r.o.. This company is based in Ostrava-Nová Bělá and its job is to sell wiring materials and mediation services associated with them. The work is divided into two parts, the first part is devoted to theoretical knowledge in the field of cost accounting and cost calculation. The second part will be more practical. There will be introduced enterprise, will analyze the current situation and will be listed suggestions for improvement.
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Determination of operating costs depending on production technology of casting
Černocký, Libor ; Horák, Michal (referee) ; Záděra, Antonín (advisor)
The diploma thesis compares the costs of potting instrument transformers and sensors using vacuum potting technology and potting technology of automatic pressure gelation. The principles of managerial accounting, which are theoretically summarized, were used for the solution. The analysis of the potting operation of instrument transformers and sensors was carried out in the company ABB s. r. o. The technological processes of potting of transformers and sensors were described in their production, and the reasons for the cost of potting technologies were found. The relationships between higher costs and the amount of instrument transformers and sensors produced by a given potting technology were determined. For the year 2023, the costs of potting technologies were estimated and the hourly technology rate was determined, according to which individual transformers will cover the technology costs for this year. Furthermore, the break-even point of the total technological costs of both potting technologies was calculated. It was found for the current condition that for the number of transformers up to the break-even point is more advisable to use vacuum potting technology, and when exceeding the break-even point quantity, it is more advantageous to choose the technology of automatic pressure gelation. Finally, it was created a tool to select the necessary number of casting molds of the new type of transformer and to choose the potting technology according to the predicted production volume.
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Economic and Financial Management of the Company
Petřík, Dominik ; Ing.Michal Pumprla (referee) ; Kocmanová, Alena (advisor)
The diploma thesis is focused on economic and financial management of the company. The theoretical part will describe managerial accounting, financial planning and financial analysis with the help of literary research. In the analytical part, a financial analysis of a specific company will be performed and the current planning of the company will be evaluated. In the suggestion part, a financial plan for years 2021 and 2022 will be created in the form of planned financial statements and work with managerial accounting will be optimized.
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Application of Management Control System in a Business
Pokorná, Jitka ; Bajzová, Jana (referee) ; Žižlavský, Ondřej (advisor)
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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