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The effect of the development of supply parameters on the selling price of houses
Jandásková, Tereza ; Schneiderová Heralová, Renáta (referee) ; Sedláček, Jan (referee) ; Cupal, Martin (advisor)
The dissertation thesis deals with the development of supply parameters, specifically, time on market ("TOM") and the share of the initial asking and selling price IP. In the research carried out as part of this thesis, the asking prices are monitored for the duration of their time on the market until the realization of the transaction as indicators of the market efficiency. As part of the microeconomic research, a database of houses in the district of Brno – venkov is created with 631 completed transactions, where the asking price, selling price, time on market including individual changes in the asking price during the time on market and other relevant characteristics of the individual houses is being tracked. A total of 39 variables were monitored. The primary output of the thesis is the creation of a functional statistical model applicable in microeconomic Czech conditions together with the proposed process model. Another output of the dissertation thesis is the influence of the technical condition on the selling price of houses including defining all significant price-setting factors on the selling price. Statistical tests confirmed the significant influence of the technical condition variables on the selling price. In addition to the recommended values for use in determining the market value price, the work also contains parametric equations for both investigated variables. The first variable examined in more detail was IP, which was examined based on the binary variable "price change" by a logit model. The results point to a primary effect of the time on the market, which, however, is not uniform. The second research variable was TOM, which was examined using a 2SLS model due to its endogenous relationship to selling price. The practical application of the dissertation thesis is in increasing the efficiency and accuracy in estimating the market value of real estate based on the comparative valuation method (SCA - Sales Comparison Approach) in the investigated market segment and selected location. As well as increasing their reviewability and transparency, valuation reports, estimates and expert opinions.
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The issue of operative lease
Matušová, Tereza ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The focus of this bachelor thesis is on operative lease, primarily from the providing company's point of view. The thesis elaborates on its accounting and how the process works. It will also explain important relevant points, such as legal advantages and disadvantages of why you should buy cars on operative lease. The aim of the thesis is to help with understanding the accounting of the two most common types acquisition of the object of the operative lease in everyday life. All theoretical knowledge is applied to practical real-life examples.
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Cost planning and control in manufacturing of electrical assemblies
Šimková, Markéta ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.
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Ochrana zeměpisných označení a označení původu a její ekonomický dopad
Čuhel, Igor
Diploma thesis deals with protected designation of origin and protected geographical indication. Theoretical part concentrates on national and community legislation of geographical indication, especially addressing differences in definitions, rights, and registration processes. Practical part deals with the economical influences of geographical indication for producers who use this indication for their products. Influences are re-searched especially with the help of variable cost, purchase price, and price elasticity. These variables are compared between producers who use geographical indication and producers who do not.
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Vlivy působící na výši prodejních a nájemních cen bytů v Brně
Nováček, Radek
The objective of this thesis is the creation of econometric models of selling and rental prices of apartments in Brno, depending on the selected factors. Problems of the real estate market are outlined here and they are based on the Literature review. In the part Methodology different characteristics of apartments are described, whose influence on the level of sales and rental prices for apartments is verified in the part Results using multivariate regression analysis. In Conclusion, a comparison is made with other works and the possible significance of the resulting regression models for real estate agencies is outlined.
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Creating the Concept of Category Management
Lepař, Martin ; Hesková, Marie (advisor) ; Čapek, Michal (referee)
The goal of this thesis is to define proces of creating the concept of category management and to apply the proces via existing assortment concept of certain retail company. The theoretical part covers basics of category management, merchandising and other related disciplines and its influence to creating concepts. Practical part includes detailed description of creating the concept, realized by retail company, selling Do it yourself products. Creation proces will start by anylysing current sutiation, following by determination of category strategy and objectives and implemetation of new concept.
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Possibilities of Utilizing Goat Insemination in Czech Republic
BERÁNKOVÁ, Jana
The goal of this work is to determine necessary economic and organizational measures for introducing goat insemination in Czech Republic. As the current number of goats is 14 402 head, 23 044 doses are needed for their successful insemination. These doses would be produced from 14 brood billy-goats. Supposing investment costs to establish the insemination station, are estimated at 3 220 000CZK. The period to repay them would be 4 years and 340 days according to the assumed calculated prices of insemination doses. The distribution and sale of insemination doses would be arranged by breeding organizations under an agreement with the intended insemination station. The assumed selling price of 1 insemination dose to final customer could be 230,8 CZK during the 1st year. The price includes a fee of 100 CZK for the realisation of insemination.This price would be gradually reduced to 199 CZK (6th year).
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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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