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The price of the construction work from the point of view of the investor and the supplier
Žniva, David ; Aigel, Petr (referee) ; Tuscher, Martin (advisor)
The thesis deals with the comparison of the real costs associated with civil construction from the perspective of the contractor and the investor on a specific construction site and also analyses the cost method that the contractor operates in practice. For the purpose of comparison and subsequent analysis, an itemized budget for the construction under consideration is created. In the introduction of the theoretical part, pricing methods and basic concepts in the construction industry are described. The remainder of the paper is devoted to a description of budgeting, the composition of the itemized budget and the calculation of budget costs. At the beginning of the practical part, the apartment building is presented from a structural and technical point of view. Then, attention is paid to the contractor's cost method of pricing and the allocation of real costs incurred for the construction work. This is followed by an evaluation of the interrelationships of the solved variables, where the real costs are compared with the costs of the itemized budget. Finally, the advantages and disadvantages of the cost method of pricing from the perspective of the contractor and the investor, as well as from the perspective of the bid price on the construction market are discussed.
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Retail Accounting Dealing With Sale Groceries and Producing Delicatessen
NOVÁČKOVÁ, Alena
Bachelor thesis is focused on retail accounting specificity concerning sale groceries and producing delicatessen. The aim of this work is the identification of specificity which defines mainly expiration date, which shows stocks accounting, problem of stocks record and tax problems. Theoretical part deals with the accounting history and present time, its gist and functions, with stocks recording which is very demanding and useful. There are various ways of stocks accounting, acquisition and evaluation. Practical part is aimed at particular retail accounting, its description, processing system of accounting long term property and stocks. Stocks include great part of this thesis, because its record is demanding and needed. In retail with grocery specialties, big range and high turnover of goods are essentials exact and simple stocks recording. By delicatessen production the producer guarantees specifics of groceries mostly 24 hours. It means that all of production must be dispatched in the same day. If not it can get to big losses which decrease profit. The internal part of business is stocks recording. By stock recording a method which does not depend on turnover and assortment of store items should be used. The great part of stock recording forms goods overevaluation, in case, expiration date finish off.
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