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Optimal construction costs of production with regard to the price
Vopařil, Milan ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
The thesis deals with the optimum production costs with consideration of price. In the theoretical part the Public Contract Act, entry documentation and periods for offer formation are described. The next part is focused on costs and calculations. In particular, direct and indirect costs, variable and fixed costs, standard calculation pattern as well as dynamic calculation are described. The practical output of the thesis is production costs setting by means of supplier enquiries about material and constunction and assembly works. The practical part also concludes cost calculations to a fictitious company.
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Creating Calculation System of Indirect Cost in the Company and Evaluation According to Informative Ability of Financial Statements
KOHOUTOVÁ, Jana
The aim of this thesis is to create a calculation system of indirect costs in the commercial company. This calculation could be used in the accounting system of the company and thanks to that would be indirect cost divided automatically into individual items of goods. The calculation system is based on particular coefficients which are assigned in individual types of costs. New created system is tested on the specific sample of goods from the company. It is good to see weaknesses and deficiencies in suggested calculation. Conclusions from this analyse are specific values of profitability ratio Return on sales in every goods. The management of the company has to decide whether to revalue their goods or not. The decision is connected also with margin groups, in group A (which includes main goods) they could afford to move with selling prices. This prediction is based on outcome from competition analysis.
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Optimal construction costs of production with regard to the price
Vopařil, Milan ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
The thesis deals with the optimum production costs with consideration of price. In the theoretical part the Public Contract Act, entry documentation and periods for offer formation are described. The next part is focused on costs and calculations. In particular, direct and indirect costs, variable and fixed costs, standard calculation pattern as well as dynamic calculation are described. The practical output of the thesis is production costs setting by means of supplier enquiries about material and constunction and assembly works. The practical part also concludes cost calculations to a fictitious company.
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Social costs of obesity in the Czech Republic
Tuzarová, Kateřina ; Běláčková, Vendula (advisor) ; Sunega, Petr (referee)
Prevalence of obesity worldwide has increased rapidly in the last decade. In the Czech Republic, a similar trend has been observed. Every fifth adult has a problem with obesity, a fact which puts the Czech Republic among the countries with the highest obesity rates in European and global context. Obesity is a risk factor leading to a number of serious diseases. The growing prevalence of obesity is directly causing higher health care spending and also incurs costs indirectly, in terms of productivity losses. Present thesis is the first study in the Czech Republic, providing an estimate of both direct and indirect costs related to the obesity. Using a cost-of-illness method, the overall social costs of obesity in the Czech Republic for 2013 were estimated at 12.1 billion CZK which corresponds to 0.3% of GDP in the given year. Direct costs accounted for two thirds of this amount. The highest costs, attributable to the obesity, were inflicted by back pain diseases, arthritis, ischemic heart diseases and type 2 diabetes.
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