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Proposal Costing Product Selected Product Portfolio
Chodelka, Róbert ; Jílek, Libor (referee) ; Jurová, Marie (advisor)
This bachelor thesis deals with the proposal of cost calculation of selected products in product portfolio in a particular company and also an analysis of the current method of calculating the cost of products manufactured in the company. Includes proposed solutions to improve the efficiency of the current method of calculation. For this analysis, I chose a company that is engaged in the manufacture of advanced tools for reaming, boring and machining of high-precision holes, based in Brno. It is a company-HAM-FINAL, s.r.o..
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Proposal Costing Product Selected Product Portfolio
Chodelka, Róbert ; Jílek, Libor (referee) ; Jurová, Marie (advisor)
This bachelor thesis deals with the proposal of cost calculation of selected products in product portfolio in a particular company and also an analysis of the current method of calculating the cost of products manufactured in the company. Includes proposed solutions to improve the efficiency of the current method of calculation. For this analysis, I chose a company that is engaged in the manufacture of advanced tools for reaming, boring and machining of high-precision holes, based in Brno. It is a company-HAM-FINAL, s.r.o..
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Implementation of new costing system of product oriented management in selected engineering manufacturing company
Trebuľa, Michal ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.
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