|
| |
|
| |
|
|
Calculation of costs and its use in management costs
KLETZENBAUEROVÁ, Tereza
The aim of bachelor work is performance an analysis costing system in the specific condition of the selected company and its use in management costs. This Bachelor work devotes to company s.r.o. , which spezializes in the repair of the road vehicles and the body repair. The company making preliminary price (taking delivery repair) and the resulting canculation (after repairs) custum method. Except of analysis existing system of calculation, especially with regard to scheduling overhead costs, is design your own system, which struggles fairly and objectively determine the actual cost of individual cotracts, especially in the area of indirect costs. Finally, the comparison is performed the proposal with existing enterprise system costing.
|
|
|
Cost management of non-profit organizations
JOANIDISOVÁ, Lenka
This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.
|
guest ::
