|
| |
|
|
Cost Analysis of the Company by Using the Method of Activity Based Costing
Jursa, Jan ; Doležal, Květoslav (referee) ; Juřica, Pavel (advisor)
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
|
|
|
Proposal of Cost Calculation for Business Activities
Borkovcová, Petra ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor thesis focuses on the problems of creating a costing system in the company. The aim of this thesis is to propose a more effective way of cost calculation by using the modern calculation method with cost allocation to activities, the ABC method (Activity-based costing). The theses is divided into a theoretical part and a practical part. The theoretical part of the thesis deals with the basic division of costs, definition of key concepts of cost calculations and the characteristics of the ABC method and its application in practice. The practical part of the bachelor thesis is based on the knowledge summarized in the theoretical part of this theses, this part includes an analyse of the current method of cost calculation in the company. The final part of the theses contains a proposal of a new method of cost calculation by using the ABC method and the benefits of this method for the company.
|
|
|
Proposal of Cost Calculation for Business Activities
Borkovcová, Petra ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor thesis focuses on the problems of creating a costing system in the company. The aim of this thesis is to propose a more effective way of cost calculation by using the modern calculation method with cost allocation to activities, the ABC method (Activity-based costing). The theses is divided into a theoretical part and a practical part. The theoretical part of the thesis deals with the basic division of costs, definition of key concepts of cost calculations and the characteristics of the ABC method and its application in practice. The practical part of the bachelor thesis is based on the knowledge summarized in the theoretical part of this theses, this part includes an analyse of the current method of cost calculation in the company. The final part of the theses contains a proposal of a new method of cost calculation by using the ABC method and the benefits of this method for the company.
|
|
|
Profitability analysis of a specific business using the management accounting tools
Kabelka, Filip ; Brabcová, Lucie (advisor) ; Špičák, David (referee)
The goal of the bachelor thesis "Profitability analysis of a specific business using the management accounting tools" is to apply costing methods on a given company, mainly using the target costing and activity-based costing, and determine and analyse margin. The theoretical part focuses on describing costs and costing itself in relation to the management accounting. A costing system is created in the subsequent practical part in addition with a marginal analysis of specific products. Using the acquired knowledge are several recommendations for management decision-making developed.
|
|
|
Cost Analysis of the Company by Using the Method of Activity Based Costing
Jursa, Jan ; Doležal, Květoslav (referee) ; Juřica, Pavel (advisor)
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
|
|
| |
|
|
Implementation of ABC method in real company
Kazhimova, Dina ; Wagner, Jaroslav (advisor) ; Brabec, Miroslav (referee)
The aim of this Bachelor thesis is a thorough analysis of the modern calculation method Activity-based costing (ABC), that identifies the activities that a firm performs, and then assigns indirect costs to products. An ABC system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods. Comparison ABC method with traditional methods of cost allocation. Basing on the knowledge summarized in the theoretical part author builds cost model and compare with existing model in the real company, demonstrating the advantages and disadvantages of both methods.
|
|
|
Application of selected calculation methods in Friall s.r.o.
Kunclová, Kristýna ; Stejskalová, Irena (advisor) ; Buus, Tomáš (referee)
Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
|
guest ::
