National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Cost Calculation in the Production Company
Pecháček, Marek ; Oulehla, Jiří (referee) ; Poláček, Tomáš (advisor)
The main aim of the thesis is complex suggestion of calculation process in selected company. Identification the current way of cost calculation, its detailed analysis and a demonstration of the calculation method on specific products. The next step is to improve this process, or another changes if needed.
Cost Calculation in the Production Company
Pecháček, Marek ; Oulehla, Jiří (referee) ; Poláček, Tomáš (advisor)
The main aim of the thesis is complex suggestion of calculation process in selected company. Identification the current way of cost calculation, its detailed analysis and a demonstration of the calculation method on specific products. The next step is to improve this process, or another changes if needed.
The impact of the process changes on the calculation of the chosen company
POKORNÁ, Kateřina
The purpose of this thesis is to analyze ongoing processes in the selected small and medium-sized enterprise Pokorny - Sítě s.r.o. Further, to find the bottlenecks, suggest how to improve them and to determine whether these improvements were reflected in the calculations of the products which are made in the company Pokorny - Sítě s.r.o. The thesis is divided into two parts: theoretical and practical. The theoretical part is divided into several chapters that describe the basic parts like the process, the process management, the process maps, the process management improvement, the reengineering and others. This section helps us to understand and to describe the basic concepts and definitions related to the process control. The practical part is based on analysis of business processes, observations and interviews with the employees and management of the company Pokorny - Sítě s.r.o and identify the bottlenecks which impede the ongoing processes to continue. After the bottlenecks were identified, the changes of the production process were proposed and applied to the production process of the company. The new layout of the production process led to the elimination of the bottlenecks and the reduction of the production time and also impoved the efficiency and continuity of ongoing production process. Subsequently, new calculation formula was propounded. The new calculation formula provides more information per product (costs - fixed and variable, margin, profit per product etc). The result of the applied changes in the production process is the streamlining production, reduced costs and increased company's profit per product.

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