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Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
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Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
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Optimization of inventory of finished products in LASSELSBERGER Ltd.
Blažíček, Martin ; Svobodová, Hana (advisor) ; Růžička, Václav (referee)
The thesis deals with minimizing of the inventory of finished products in the ceramic industry. To reduce inventory the ABC and XYZ analysis was used for the sorting of products into the groups and particular ways were suggested to reduce inventories of finished products. In the theoretical part are described the theoretical assumptions for inventory management issues such as costs, demand, or different methods of inventory management. Then the technological process of production of ceramic tiles follows. In the practical part, entire knowledge of the theory is applied to the problems of ceramic tiles production in LASSELSBERGER, Ltd. It concerns specifically about 1284 products analyzed by using ABC and XYZ methods. Proposed methods and their effect on saving of storage space (storage space saving) were compared afterwards. The result of the work is a comprehensive product portfolio analysis of LASSELSBERGER, Ltd. indicating to company management, which economy measures will ensure the highest costs saving.
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Controlling - the possibilities of its use in a bank and an outline of its implementation within the bank's branches in ceskobudejovicky region
KLEČKOVÁ, Petra
This diploma work is focused on the Controlling in the bank sector. The first teoretical part describes Controlling in a common form and displaces frequent and wrong replacements of Controlling with a control and describing function of Controlling in a company and describing also its benefits. The other part deals with bank sector and is focused on evidence of costs and revenues in a bank business. It describes differences between findings profit on the basis of financial accounting and findings profit on the basis of managerial accounting, where deals with the fundamental method of Controlling {--} financial contribution. Practical part is focused on the comparison of profitability of the branches stores in the českobudějovický region. Comparison is executed just on the basis of financial contribution. Česká spořitelna divides these contributions into 1-7a. Individual branches are compared in the tables always according to the concrete contribution. For comparing e.g consulting centre and service centre is important to divide every contribution with FTE (full time equivalent).
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