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Utilization of budgeting for managing of business operating in touristic market
Duzmambetov, Danil ; Petera, Petr (advisor) ; Špičák, David (referee)
The bachelor thesis entitled deals with approaches to utilization of budgeting for managing of business operating in touristic market. In The theoretical part describes tools and methods of managerial accounting, which used for preparation of corporate budgets and plans. The application part consists of evaluation of the current system of costs budgeting and planning and the proposal of optimization of this system, which based on current theoretical approaches
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Financial Management for Business in the Management of Business Informatics (MBI) model
Klouček, Ondřej ; Pour, Jan (advisor) ; Štefaňák, Vladislav (referee)
This diploma thesis focuses on two individual tasks in the MBI model (Management Business of Informatics). Analyzed tasks come under the section of Business Information System, specifically under the Business Financial Management group of tasks. The tasks deal with financial analysis, financial planning and budgets. The aim of the thesis is to create these tasks sufficiently detailed for the MBI model including detailed elaboration of the key activities and linkages to the existing MBI environment. The theoretical part consists of analysis of information sources. The practical part is based on these theoretical findings, which are grouped into logical units and, based on the assessment of the current state, remodeled into the form compliant with the MBI rules. The author of the thesis contributed to this research subject with creating the above mentioned tasks, including detailed key activities and with analysis and the blueprint of the linkages of the newly created tasks to the existing content of MBI in order to ensure effective work with the model for the users. Model documents and templates for calculations have been created for some of the tasks. The first part of the thesis theoretically describes the research subject with a focus on the systems of source information for the analyzed tasks. Based on this theoretical part, the practical part contains the commented version of tasks for the MBI model including the linkages for other methodical objects and contingent model materials.
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Taking advantege of management accounting in project management.
Haničáková, Lenka ; Šoljaková, Libuše (advisor) ; Knapová, Bohuslava (referee)
The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.
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Systém plánů a rozpočtů v podniku
Haničáková, Lenka ; Wagner, Jaroslav (advisor) ; Menšík, Michal (referee)
Plánování a rozpočtování je praktická cesta jak poznat budoucí komplikace a reagovat na ně v předstihu. Podnik sestavuje systém plánů, tj. různe druhy, různe typy, pro jednotlivé střediska a veličiny. Sestavení tohoto systému vyžaduje důkladnou analýzu vnitřního a vnějšího prostředí podniku. Celý proces jejich sestavování a použití je završený kontrolou odchylek a vyvoděním důsledků.
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