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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Controlling activities and tools in the enterprise
PÍPALOVÁ, Kateřina
This bachelor thesis deals with activities workers of controlling in Madeta company during introduction of a new product on the market (making preliminary calculations and counting profitability of products). The company focuses on production and sale of dairy products. The theoretical part consists of the main topics of controlling. Farther it deals with different kinds of calculations. The practical part focuses on introduction of the company and controlling department. The main part of the thesis includes counting preliminary calculation for sour cream of three fatness. In this part is also determining amount of profit through the number of sale products and selling prices. This situation recalculates through the different price of purchase price of milk.
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Costing system and using in management
Dvořáková, Jana Bc. ; Stejskalová, Irena (advisor) ; Ullrych, Petr (referee)
Teoretická část diplomové práce je zaměřena na vysvětlení základních kalkulačních pojmů jako je kalkulace, přiřazování nákladů předmětu kalkulace, kalkulace nákladů a ceny, kalkulační systém v užším a širším pojetí. V praktické části je provedena analýza kalkulačního vzorce konkrétního výrobku, aktuálnost kalkulací a v neposlední řadě také kalkulačního systému vybrané společnosti.
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