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Analysis of the minute cost rate for CNC machines
Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor)
This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.
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An Application of costing in a commercial company
Doan Thi, To Uyen ; Vimrová, Hana (advisor) ; Kolísková, Martina (referee)
This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.
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The use of calculation for managing in the concrete company
Kůrková, Tereza ; Vimrová, Hana (advisor) ; Knorová, Kateřina (referee)
This bachelor thesis is focused on utilization of costing in the concrete company. The main aim is to analyse costing system of the company and consider it´ s effectiveness. The first part represents a professional support of the whole thesis. It explains basic concepts and general definitions. The second, main part, describes situation of the company from the perspective of costing. This analysis results in some recommended proposals to make costing system more efficient.
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Cost management tools
KAZÍK, Tomáš
The amount of costs is one of the major aspect in enterprise and so it is very important to monitor and manage them. The attention is devoted especially to cost management tool calculation. This section describes diverse methods of calculation, advantages and disadvantages of these methods. The practical part solves aplication of calculation in a specific real enterprise. Three products were choosen for an analysis. Total costs were separeted into direct costs and indirect costs . Direct cost can be assigned directly to cost object (product). Indirect costs (mostly overhead costs) can´t be assigned directly and constitute the most difficult problem in this work. It uses "cost allocation" for assignment to cost object, at traditional cost systems thank to "allocation base" and at modern cost systems thank to "cost driver". Cost calculation allows to identify all costs for the cost object and these particular costs can be then minimalize.
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Analysis of the minute cost rate for CNC machines
Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor)
This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.
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The use of calculations in the business management
Staněk, Tomáš ; Boučková, Markéta (advisor) ; Roun, Vlastimil (referee)
The presented Bachelor thesis entitled "The use of calculations in the business management", focuses primarily on the choice of the appropriate method of calculation and cost allocation base for fictitional company Dřevařez s.r.o. The work is divided into two main parts, one of which is theoretical and the other practical. The theoretical part is devoted to the explanation of the basic concepts used in the calculations. At the beginning of practical part manufacturing company, its organizational structure and product range are introduced. This is followed by the classification and description of all company's costs, which are then subsequently allocated by using the calculation methods for the individual products. The conclusion of the work is devoted to the evaluation of the methods used and the design of possible solutions to eliminate the deficiencies.
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Measurement of customers´ profitability in corporate banking
Vacek, Petr ; Šoljaková, Libuše (advisor) ; Wagner, Jaroslav (referee) ; Pražák, Patrik (referee)
The dissertation thesis aims to establish a complex theoretical basis for a measurement of customer's profitability which can be easily used in the practice. The main reason for that is the absence of such publication in the current academic sphere. A combination of management accounting and knowledge of banking enables to achieve the aim. The thesis itself is closely linked to the banking practice. There are derived customer's profitability indicators as modifications of the popular RAROC in which a customer margin is used instead of net profit. There is designed a simplified way of operational cost allocation. Questionnaires and interviews with senior representatives of seven Czech banks helped to identify the most significant labor-intensity factors of corporate customers. The description of principal features of risk costs and derivation of formulas for profitability variances are also the part of the thesis. The theoretical part is followed by the practical one where a contemporary banking practice of corporate customer's profitability measurement on the Czech market is explored. It identified three weak points -- cost allocation, profitability variances and one-year horizon of a calculation. At the end, the theoretical basis is applied on an existing customer portfolio and the result is compared with a currently used customer's profitability measurement.
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Súčasné prístupy k nákladovej alokácii a vývoj typizovaného programového rozhrania v nástroji IBM Cognos TM1
Fedoročko, Peter ; Pour, Jan (advisor) ; Bothe, Ondřej (referee)
Thesis is devoted to current trends in approaching cost allocation developed in IBM Cognos TM1 software. Concept, which was originally elaborated in my bachelor thesis, has recently experienced restrictions caused by increasing requirements on analytical tools and information they provide. Goal of the thesis is therefore to analyse causalities of emerging weaknesses, design and develop optimalized and reengineered solution answering current demands. Reqarding the quantitative evaluation of attained results, the thesis is extended with analysis of frameworks and standards dedicated to benchmarking of OLAP tools and their synthesis into own complex model. Proposed model specializes on measuring multiple OLAP applications across four main perspectives including performance, development, usability and financial benefits. Attained results prove, that reengineered model is faster, data richer, easier to use and appropriate for any organization with structured and algorithmic approach to cost allocation. Second half of the thesis focuses on extending the presentation layer to web browser, designing and developing of custom visualizations for most usual analytic tasks. Considering the absence of advanced application interface in IBM Cognos TM1, the thesis also includes theoretical analysis of current trends in API development and design of concept allowing communication and data transportation between applications and TM1 server. In the concluding section of the thesis, proposed concept is materialized into universal library developed in PHP and applied to novel allocation model. Leveraging the library, two exemplary interfaces for allocator operation and data consumption are implemented. Gained knowledge can serve as basis for development of additional components communicationg with TM1 in variety of projects or theoretical framework for API implementation in general.
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Costing system evaluation
Kráčmerová, Martina ; Neumaierová, Inka (advisor) ; Novotný, Michal (referee)
This bachelor thesis deals with evaluation of the costing system of the company SV Metal Ltd. The theoretical part focuses on summarization of present day knowledge in the field of management accounting concerning costing in custom manufacturing with heterogeneous production. The practical part describes in detail actual costing system of the company and its various methods of cost allocation. Based on result of observation some alternative solutions and minor improvements are suggested to increase the usability of data from costing system.
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