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approaches to the calculation of the selected company
PYROUTKOVÁ, Martina
This thesis evaluated the system costing in the chosen company. The two selected products were applied two methods for calculating calculation. It was recommended calculation of overhead surcharge according to purchase prices of selected products. Prices of the products were compared with the price of the competition. Finally, it was recommended measures to reduce company costs.
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Analysis of calculation system in chosen calculation center
ŠKARDOVÁ, Jana
The subject of my bachelor thesis is an analysis of calculation system in chosen calculation center and its usage in cost management and other decision - making. The theoretical part of bachelor thesis contains information about costs and calculations obtained from the literature. In the practical part there is analyzed the calculation system of the school canteen of Elementary school in Řevnice. The canteen cooks only lunches but for various categories of consumers.
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Analysis of the production software KLAES at Proton s.r.o.
Müllerová, Markéta ; Svobodová, Hana (advisor) ; Stojec, Miroslav (referee)
The subject of the thesis "Analysis of the production software KLAES at Proton s.r.o." is a detailed analysis of the manufacturing process, on the basis of which the new calculation formula in the manufacturing software is determined. The first part contains theoretical background, focused on the operational management and the cost calculation in general terms. The second part introduces the reader with Proton s.r.o., including the description of the company's activities, its organizational structure and the manufacturing process. The third practical part deals with the analysis of the production software. The current costing system is described, followed by the example of standard supply pricing and cost calculation. Last but not least, the new calculation formula is proposed, representing more appropriate method in terms of cost calculation as well as product price determination.
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Surveying measurement in the capital construction.
PÁLENÍKOVÁ, Lenka
The accuracy appraisal and its evaluation with what the results of geodetic work are being achieved will be shown in this graduation thesis. As well as the related legislation and economic point of view of the price setting in comparison to other geodetic companies. One of the major surveyed area is testing of the used instruments - confrontation of achieved values with the values stated by manufacturer, accuracy analysis of the used methods and allignment of independent measurements of equal magnitude.
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The project of a business activity in area of agro-tourism
TRÁVNÍČKOVÁ, Jana
The aim of this bachelor thesis is the elaboration of project concerned in a business activity in area of agro tourism. The first part of this work gives basic compendium of agro tourism. Basic data of a farm was gathered to describe its actual economic situation. The gathered data is presented in tabular or graphical figures. In the other part of the work is formulated the prospectus of the project. The necessary resources for its accomplishing are quantified with a view to actual economic situation of the farm and its accessible resources. At the close of the work is evaluated the economic efficiency of this project during several first years of its operation.
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Products dealing in the firm
ŘEHOUŠEK, Jan
Analysis of sales and level of stocks of finished products. Analysis of structure of selling and assessment of turnover and dealing finished products in the firm. Inventory management, ABC analysis, optimisation and materials norm. Cost calculation, pricing and sales condition. The proposal for formation the stocks of finished goods in the warehouse. Implementation the method Kanban for finished goods. The proposal for addition of in-house directives and guidelines
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Gross margin and its use in the company practices
KEHARTOVÁ, Marie
The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.
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Valuation of internally produced assets and its influence on quality of management
Černá, Irena ; Wagner, Jaroslav (advisor) ; Kasimová, Monika (referee)
The main goal of this thesis is evaluation of different approaches to product costing. The first part of the work attends to alignment of basic notions, types of costs and theoretical solution to particular costing techniques and processes. The thesis concerns with two basic costing concepts -- Absorption Costing and Variable Costing. The work depicts ways of their application and relevancy for various decision tasks. The theoretical part is ended with view of demands of International Accounting Standard 2. The second part deals with practical research of implemented costing models and techniques in two companies -- Avia Propeller, s.r.o. and Hobra -- Školník, s.r.o.. The thesis describes production process, costing models and techniques of recognition particular costs items. The costing models of companies are compared with demands of IAS 2 and at the end of the work, I confront the approach to asset valuation in the both companies.
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