|
|
Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
|
|
|
Vliv obnovy travních porostů na produkci a kvalitu píce a na rentabilitu u ekologicky hospodařícího podniku
Vysloužil, Jan
The diploma thesis evaluates the effects of different methods of grasslands renovation. Three variants were compared – original permanent grassland, renovation using commercial mixture and renovation with regional mixture, at two sites in the village of Štítná nad Vláří – Popov in the White Carpathians. The literary research is dedicated to the importance of grasslands and their restoration in accordance with the principles of ecological farming. Furthermore, the conditions of the White Carpathians Protected Landscape Area are presented. The research part describes the results of the annual yield of dry fodder, the quality of the grassland according to the feed value and the representation of plant species. The stand renewed with the commercial mixture showed the highest yields (3.73 t/ha) and quality, with the regional mixture the effect of renewal was not evident. At the end, an economic evaluation of the renewal of the grassland is carried out using a contribution margin. It was minus 2093 CZK/ha for the given trial, the yield threshold was set at 4.7 t/ha. Restoration using a regional mixture was evaluated as too costly.
|
|
|
Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
|
|
|
Controlling in KAEFER Isoliertechnik
Kuderjavá, Nina ; Kubálková, Markéta (advisor) ; Känner, Oliver (referee)
This bachelor thesis describes development of controlling tool in the programming language VBA in MS Excel for internal needs of KAEFER Isoliertechnik GmbH & Co. KG. The main objective of this work is to analyze the process of its development, considering system originally used by the company. It also defines the role of a tool in companies controlling system and its potential benefits. The theoretical part deals with the objectives, functions and responsibilities of controlling and its position in the organizational structure. It defines controlling in relation to the accounting, costs structure and methods of their calculation. It describes the company itself, structure of controlling in it, original reporting system to the headquarters and newly created solution in MS Excel.
|
|
|
Optimization of inventory of finished products in LASSELSBERGER Ltd.
Blažíček, Martin ; Svobodová, Hana (advisor) ; Růžička, Václav (referee)
The thesis deals with minimizing of the inventory of finished products in the ceramic industry. To reduce inventory the ABC and XYZ analysis was used for the sorting of products into the groups and particular ways were suggested to reduce inventories of finished products. In the theoretical part are described the theoretical assumptions for inventory management issues such as costs, demand, or different methods of inventory management. Then the technological process of production of ceramic tiles follows. In the practical part, entire knowledge of the theory is applied to the problems of ceramic tiles production in LASSELSBERGER, Ltd. It concerns specifically about 1284 products analyzed by using ABC and XYZ methods. Proposed methods and their effect on saving of storage space (storage space saving) were compared afterwards. The result of the work is a comprehensive product portfolio analysis of LASSELSBERGER, Ltd. indicating to company management, which economy measures will ensure the highest costs saving.
|
guest ::
