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Cost Management and Calculations in a Company
Vykydalová, Markéta ; Skoupý, Tomáš (referee) ; Hornungová, Jana (advisor)
The bachelor’s thesis focuses on issues of monitoring and controlling of costs in a manufacturing corporation. Furthermore, it deals with calculations of products and compares theoretical knowledge with reality. After a valuation of current situation and a description of the problem, corresponding analysis are made, based on which proposals are suggested in order to find a way how to realize them.
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Proposal of costing system in the selected company
Reiman, Yuliya ; Kozáková, Petra (advisor) ; Hajdíková, Taťána (referee)
The diploma thesis is focused on process cost management by using of method Activity Based Costing. The goals of this thesis are analyzing the current situation of cost management in the company and application of new costing system. The content of the work is divided into eight consecutive parts. The first part is focused on cost management and explains cost concept and their classification. The second part describes substance of costing and costing's methods. The third part specifies Activity Based Costing method, its basic theoretical starting point, implementation stages and possible advantages and disadvantages of its implementation. The fourth part is devoted to the methodology and the aim of the work. Five's part describes company, its history, services, and cost characteristics. In the next part there are application of the Variable Costing and the Overhead Rates Costing in the company. In the seventh part by using of single steps implementation of the Activity Based Costing method takes place. The last chapter evaluates the results of the individual costing methods and give recommendation for realization of one method.
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Cost Management and Calculations in a Company
Vykydalová, Markéta ; Skoupý, Tomáš (referee) ; Hornungová, Jana (advisor)
The bachelor’s thesis focuses on issues of monitoring and controlling of costs in a manufacturing corporation. Furthermore, it deals with calculations of products and compares theoretical knowledge with reality. After a valuation of current situation and a description of the problem, corresponding analysis are made, based on which proposals are suggested in order to find a way how to realize them.
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Determination of the cost function in a company and its possibile applications
KUBÍK, Tomáš
This bachelor thesis is oriented primarily on the classification of costs in a company and the de-scription of suitable methods for construction of the cost function. The theoretical part of the thesis describes financial and managerial concept of costs and the difference between them. Possibilities of the records of costs and different approaches to distribution of the costs are dealt with here. This part also explains the principle of method determination of the cost function. The practical part of this thesis is focused on the classification of costs in a company which produces paper boxes. On the basis of this apportionment, specific methods for the determina-tion of cost function are selected. These methods are used to construct the cost function in this company. The aim is to assess the contribution of the cost function to a better cost manage-ment. Cost function was constructed by 4 methods (classification analysis, method two periods, graphical method, regression and correlation analysis). Regression and correlation analysis is the most accurate method, because it eliminates subjectivity This method counted regression pa-rameters b0 5 738 590 and b1 4,97. The shape of cost function is also TC = 5 738 590 + 4,97 × q. The break even point was counted by this method in value 6 865 711 squares and company must produce 7 563 617 squares for production profit 7 000 000 Crowns. The company can use this cost function for more efficient cost management and for the optimization of its production capacity.
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