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Application of Management Control System in a Company
Kutišová, Kristýna ; Pavlicová, Iveta (referee) ; Žižlavský, Ondřej (advisor)
This Master's thesis is focused on dealing with cost variances (deviations) and using of standard costing method. The main intent is to analyse current state and make an improvement proposal of focusing on variables in company which is producing server PCs. This thesis is divided into three parts, which are theroretical part, analytic part and proposal part. The theoretical part is focused on characteristics of controlling, costs, calculation methods, especially standard costing method and focusing on variances. In next two parts is made the analysis of current state and then are suggested some improvement proposals.
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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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The Proposal Calculation Method for the Selected Product Type
Hejlová, Věra ; Žídková, Jitka (referee) ; Jurová, Marie (advisor)
Bachelor's thesis in the theoretical part generally defines a system of calculations, types and methods of calculations. It contains an analysis of the current state of calculations of the selected company, which produces on orders. It is trying to devise a new calculation procedure by creating a calculation for the selected product type from which results in company benefits in the areas of sales management and pricing.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Approaches to the cost calculations in company
KUPKA, Michal
This diploma thesis deals with different approaches to the cost calculations in production company. The aim of the thesis is to evaluate the actual methodology of calculations, application of different methods connected with their mutual comparison and final recommendations for sustainable growth of the company. General expressions about calculations are explained in the first part of the thesis which also introduces the theoretical basis. The thesis continues with structuring of the costs and calculations themselves. The practical part presents contemporary methodology how to make calculations and then it compares and evaluate the best option for the company using different approaches.
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The role of calculations and budgets in the management of internal processes
FEJFÁRKOVÁ, Eva
The first part is focused on the management of internal processes, phases of management systém, pricing and imbalance analysis. It si also aimed at costing and key terms, for example: the subject of costing, schedule base or costing formula. Another component of this part is the calculation system and the basic types of costing. The last chapter of the theoretical part focuses budgeting. The second part contains information about the selected company and its organizational structure. The mentioned company is Aspera technology, s.r.o. in České Budějovice. In this part is an analysis of the current situation of costing, too. The costing for concrete center of the company is calculated in the next chapter. The last chapter of the practical part is concentrated on the company budget. The budgets are based on internal data for 2019 and for each quarter. At the end the master budget for 2020 is drawn up. In the conclusion, there are evaluation and recommendations for each chapter.
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Kalkulace nákladů zakázkové výroby ve strojírenském podniku
Poláček, Lukáš
POLÁČEK, Lukáš. The cost calculation a made-to-order production in the engineering company. Bachalor thesis. Brno. Mendel university, 2019. The main goal of the thesis is a proposal of an effective method of a cost calculation of made-to-order production in engineering company, which is based on characteristics of particular types of calculations and analysis of a made-to-order production in the selected company. The thesis contains four main parts: First, a theoretical part is dealing with costs and their classification, calculations, classification of calculation methods and classification of calculation formulas. The second part introduces the engineering company, in which the issues related to the definitions of terms are located, the separation of a production based on its focus, its arrangement and the definition of made-to-order manufacturing with its description. The third part is concerning over the selected company, which contains its description and description of orders and an approximate description of the manufacturing process. The fourth part contains the provisions on the contract and its costs, when it changes into the description of the calculation methodology with the resulting proposal of the calculation formula of the made-to-order production. Formula clause:The spreading and the publication is possible only with the author's written permission.
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Determination of costing in the company Máslové Trubičky s.r.o.
Marešová, Irena ; Svobodová, Hana (advisor) ; Mejdrech, Vlastimil (referee)
This bachelor´s thesis deals with costing in the company Máslové Trubičky s.r.o. in Znojmo. The thesis is divided into the theoretical and practical part. The theoretical part occupies basic concepts of calculation and break even point. In practical part the company is shortly described and afterwards collected data are analysed for costing or break even point. Direct and overhead costs of costing are compiled in the next section of the practical part, where different calculation methods are compared. In conclusion final results are summarized and specific recommendation are suggested.
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