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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Analysis of results management - comparison costs and profits in the Liberty-Victory company
 VAŇKOVÁ, Jitka
The thesis deals with expenses and proceeds in manufacturing textile industry company and focuses on their measurement and effects on the operating result. We can not effectively and economically manage the production process of the company without previous knowledge of the structure of expenses and proceeds. It is necessary to regulate the accounting system and monitor the relationship between expenses and proceeds. These problems will be solved by the change of the system of the accounting documents´ circulation which is able to self-control the relationship between expenses and proceeds, and furthermore by the regulation of the suitable costing system of the company. The thesis results from the practical observation of the relationship between expenses and proceeds, their effect on the operating result in conditions of the manufacturing company. The applied arrangements will be analysed for drawing conclusions and recommendations for the next economic development of the company. The result of the thesis is the influence quantification of the change of the accounting documents´ circulation system. Productivity of labour was demonstrably higher due to more effective observation of the relationship between expenses and proceeds. The costing method "ABC" evaluated two fundamental types of the manufacture in term of general expenses and formation of the operating result, and the manufacture with higher profits was marked. These conclusions build the theoretical principle for the future decisions about the manufacturing programme of the company. The recommendations, which are included in the thesis , do not consider the possibility of the volume increase of the production because of the unsuitable economic conditions. The current number of employees will remain the same, and the reduction of the production owing to external economic aspects in the region is possible. The thesis offers the basic orientation in the structure of the expenses and proceeds of the company, and the recommendations for the increase of the production effectivity. It offers the control possibilities of expenses, and costing methods of general expenses.
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