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Costing techniques and methods and their using in the construction industry
Dolečková, Drahoslava ; Bušek, Slavomír (referee) ; Tichá, Alena (advisor)
Aim of this thesis is to introdukce the issues related to price calculations building. The theoretical part focuses on the different type sof calculations formula and related procedures. The practical part is focused on creating practical calculations using software. Problems is illustrated in Example.Everything is comleted by evaluating, comparing the individual type sof calculation methods and a description os possibleproblems witch the recommended tutorials on thein solution.
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Determining the overheads of the construction company
Šusta, Boris ; Biolek, Vojtěch (referee) ; Tuscher, Martin (advisor)
The subject of the bachelor thesis is the determination of the overhead cost indicator of a construction company. The first part of the thesis is focused on a description of the construction costs associated with the calculation of the overhead indicator and methodology for determining the indicator. The second part of the thesis is devoted to the monitored company which describes its organizational structure, history and methodology for determining the overhead indicator. Subsequently, the analysis of costs associated with the operation of the company, the determination of the overhead indicator and the subsequent implementation in the construction company is described. The output of the thesis is a comparison of the determined indicator of the analysis with the indicator established in the monitored construction company.
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Costing techniques and methods and their using in the construction industry
Dolečková, Drahoslava ; Bušek, Slavomír (referee) ; Tichá, Alena (advisor)
Aim of this thesis is to introdukce the issues related to price calculations building. The theoretical part focuses on the different type sof calculations formula and related procedures. The practical part is focused on creating practical calculations using software. Problems is illustrated in Example.Everything is comleted by evaluating, comparing the individual type sof calculation methods and a description os possibleproblems witch the recommended tutorials on thein solution.
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Evidence of costs and revenues in the accounting and construction company with a focus on establishing sales prices of the products
KOŠATKOVÁ, Eliška
The aim of this Bachelors thesis was describing of cost and income evidence and sales price of production setting in a monitored company. This company is a contruction company Kočí a. s. settled in South Bohemian region in the town Písek. This company deals with the reconstruction of historic buildings and construction of industrial and office buildings and family houses. Company structure is divided into various economic centers, where progress in costs and incomes is monitored. Particular attention is given to monitoring the progress of overhead costs. These costs create value ? significant item of costs in company. If the values of this overhead costs develop unevenly, it has an influence on company managerial decision-making. The most important income item is revenues from building operations. It clearly appears from principal activity of a company, which is a building production. The company's turnover increases year on year. This fact follows from company's Annual Report for year 2009. In following years the company will be affected by downturn of government contracts. This situation is caused by current economic depression. The government contracts created a significant part of company incomes in the past. Therefore the company economic situation may get worse significantly Setting of sales price of production is done by means of cost calculations. Mainly three types of calculations are used: a surcharge calculation, an hour-machine calculation and a calculation of atypical products. High attention is given to a right setting of percentages of manufacturing overhead and overhead administrative expenses. The final price must cover the costs of company and bring the required profit. But the amount of this price must be succeed in competitive fight with other companies.
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Ziskovost zakázek ve firmě Dalkia Česká republika a.s. -- Divize Praha
Vatolinová, Darja ; Krause, Josef (advisor) ; Černá, Michaela (referee)
The objective of this thesis is to describe an operative controlling in the division, reveal its deficiencies in margin recording and propose improvements to the system. Further, to calculate the amount of administrative expenses of the division in years 2006 -- 2008 (including the plan for 2009) and evaluate its progression regarding the incomes. The thesis is divided into two parts- The first part forms a theoretic basis in the area of price splitting, calculation and operative controlling. The second part is focused on actual problems in operative controlling of Dalkia Česká Republika, a.s. -- Divize Praha.
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