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Costing and budgeting system in a specific company
FINKOVÁ, Barbora
This thesis deals with the costing and the budgeting system analysis in a specific company. The main purpose of this thesis is to analyse the current costing and budgeting system and to make the optimization measure proposals. The work introduces common theoretical basis related mainly to the methods of costing and budgeting and to the purpose of these tools in the corporate practice. In the analytical part there is the theoretical knowledge applied in the present corporate conditions. This theoretical basis serves as an initial idea for the optimization measures making. After the analysis, there was a room for optimization found at variously invasive levels into these two current systems. The optimization proposals and the results of the analysis in general may serve the company as an overview of internal processes related to costing and budgeting issue.
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Cost Management in Company
Jamný, Jakub ; Ing.Jana Kandrnálová (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis focuses on the issue of cost management in XYZ, spol. s.r.o., a company engaged in rubber production, metal fabrication, self-service food sales, bakery and custom sewing. The thesis is divided into three parts: theoretical, analytical and design. The theoretical part explains the basic concepts and data that will be used in the following sections. The analytical part describes in detail the company itself, its financial situation and the costing methods. In the last part, which focuses on suggestions for improving the current situation, a system for cost allocation and subsequent optimization of costing for individual products is proposed based on the analysis.
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Business Plan - Establishment of the Music Club
Roček, Pavel ; Dohnalová, Anna-Marie (referee) ; Fojtů, Kateřina (advisor)
This bachelor’s thesis focuses on setting up a business plan for a music club start-up. The theoretical part deals with selecting the most appropriate form of legal entity, analyzing the competition, marketing mix, SWOT analysis, SLEPT analysis and budgets. The practical part is based on theoretical knowledge as well as personal experience gained from managing a music club and a hospitality business.
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The Proposal for the Introduction of Activity Based Costing in the Company
Honemannová, Kateřina ; Šimánková, Monika (referee) ; Ing.Monika Šimánková (referee) ; Kocmanová, Alena (advisor)
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
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The Proposal to Extend the Kindergarten
Franková, Markéta ; Zajícová, Ivana (referee) ; Mikulec, Luděk (advisor)
This thesis analyzes the current state of the selected Kindergarten. Based on the analysis made a proposal to extend kindergarten, due to lack of capacity building. The thesis is designed to address deficiencies occurring in kindergarten. It created a proposal to extend the new kindergarten class together with the calculation of the costs incurred and revenues.
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Analysis and Optimization of Contract Flow in the Company
Krobot, Daniel ; Slezáková, Aranka (referee) ; Šunka, Josef (advisor)
The aim of the thesis is to describe and analyze the passage contract now at ABB s.r.o. and propose solutions that will lead to the optimization of the production system. The first part focuses on the theoretical aspects are important for understanding the basic principles. The second part of the analysis is completed passage of the contract now. The following sections are submitted its own proposals for solutions that will lead to more efficient processes and evaluate the design itself.
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Assessment of design small water reservoir in the village Mutenice in economic terms
Suchánek, Petr ; Doležal, Petr (referee) ; Menšík, Pavel (advisor)
This diploma thesis evaluates a design of a small water reservoir in Mutenice village from an economic point of view. This final work is a follow-up of the bachelor work of the same student, it completes it and improves on previously noticed inaccuracies. There are several aspects elaborated in the theoretical part, such as sellection of material for homogenous dam, safety spilway, accompanying woods in the flooding area of and especialy the evaluation of the commercial advantage of the water reservoir design. There are corrections of the bachelor work in the practical part of this study, based on the comments and lately found facts as well as the economical estimate based on the cost calculation of the construction. Content of the work are also technical drawings illustrating this take on the reservoir design and a detailed bill of material.
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Cost Optimization in the Construction Company
Waszek, Jan ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
This thesis focuses on the explanation and description of selected methods used to optimize the costs involved in the construction industry. The main objective of the work is to directly apply one chosen method at a given construction company and by use of this process recommend changes ultimately leading to cost optimization. Company data, based on defined indices, was compared with the data from public institutions. The merit of the indices were individually evaluated resulting in recommended proposals for future development.
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