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National Repository of Grey Literature

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Taking advantege of management accounting in project management. Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee) The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract. Detailed record

Analýza kalkulace nákladů ve firmě TOS ZNOJMO, a. s. Pavlasová, Nina ; Synek, Miloslav (advisor) ; Šmidák, Vladimír (referee) Kalkulace nákladů je důležitou ekonomickou činností. Každý podnikatel, jednotlivec či podnik s mimořádnou pečlivostí zvažuje všechny náklady, které vynaloží na výrobek nebo na provedené práce a služby. V podnicích má kalkulace významné úkoly a postavení. Spolu s dalšími obory informační soustavy - s účetnictvím, rozpočetnictvím, statistikou a operativní evidencí - tvoří kalkulace jednotnou informační soustavu. Podniky musí věnovat stále více pozornosti svým nákladům, s čímž je spojena volba správné metody kalkulace. Jednotnost ve formě a obsahu kalkulací zabezpečují v podnicích celostátně stanovené rámcové zásady, jak kalkulace sestavovat, ve kterých položkách a s jakým obsahem, tj. které náklady je nutné do kalkulace a ceny výkonu zahrnout a které nikoli, jaké volit kalkulační metody a techniky apod. Podrobné metodické pokyny vypracovávají podniky podle svých individuálních potřeb. Detailed record

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