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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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Efektivnost produkce vybraných polních plodin v ekologickém a konvenčním zemědělství
KOTAŠKA, Vladimír
This bachelor thesis compares grain production efficiency in conventional and organic agricultural settings. The testing objects are wheat, barley, and rye. In the practical section of this work, the gained data are analyzed from the perspective of revenue, cost, and price from the years 2010 to 2015. From the research outcome the organic agriculture can ensure only about one half of the conventional agricultural production; on the other side, the price reaches 1.5 times higher values in the organic produced crops. The cost structure is different. Material cost appears higher under the conventional conditions. Manual labor and machinery use increase under the organic circumstances. Conventional agriculture shows more beneficial in reflection of the contribution margin and return on cost (ROC) calculations. However, when production subsidies are incorporated, organic agricultural production reaches more favorable economical results.
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Analysis of the Determinants of the Formation of Flat Prices
Pokorný, Michael ; Bartošová, Jitka (advisor) ; Matoušek, Roman (referee)
In this diploma thesis are analyzed selling prices of flats in Czech Republic. Based on literature and economic theory about similar topic was made economic model and constructed variables, which could have effect on the price. For the analysis were used information about 1100 flats in 8 Czech cities. The effect of the variables was measured using ordinary least square method. Increase of size of the flat by one squared meter cause 1,28% increase of price. Price of flats in ground floor is lower than other flats. This effect raises until fifth floor. Flats in last floor are cheaper than others. The effect of balcony is almost 33% higher price. Fixed effects of cities give the results that Prague is the most attractive, at the end is Ústí nad Labem.
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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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Calculating Storage and Selling Prices of Products
Navrátilová, Romana ; Stejskalová, Irena (advisor) ; Dušek, Přemysl (referee)
This thesis is the theoretical part discusses various approaches to calculating warehouse and sales price as reported in the literature and other sources. In the practical part analyzes the calculation of inventory and sales prices Pierburg, Ltd. Based on the analysis highlights the positive and negative aspects of the price system used, or will be proposed recommendations for future adjustments.
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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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Efficiency of production of selected conventional and organic enterprises in west Bohemia region
KECSEIOVÁ, Klára
The aim of the work is to analyse the production efficiency of conventional and organic farms in the Western Bohemia. Based on the data of questionnaire investigation in 2009 I selected four farms from the Pilsen Region. Evaluative criteria were as follows: the total area under cultivation, farming system (conventional or organic), type of arable crops (especially wheat, oat, potatoes). The data were extracted from terrain investigation, telephone conversations, interview with farmers, yearbook of organic farming, situational review and forecast balance of Czech Statistical Office and Ministry of Agriculture. Supporting data were extracted from ÚZEI database. Crop yields, the costs of crops and selling price in recent 10 years were investigated. From the results it can be concluded, that crop yields in organic farming are lower than crop yields in conventional farming. The yields of wheat growing in organic farming are 40 % lower than in conventional farming. The yields of potatoes growing in organic farming are 40 % lower than in conventional farming and the yields of oat growing in organic farming are 30 % lower than in conventional farming. Production efficiency of chosen crops in organic farming is comparable to conventional farming due to higher redemption price and lower costs. In some organic farms the growing of chosen crops is even more profitable than in conventional farms. Structure of costs in organic farming is the most differential component comparable to conventional farming. It is because of different spending of fertilization and crop management practice.
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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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