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Budget Optimization
Golasowski, Martin ; Janíček, Ladislav (referee) ; Popela, Pavel (advisor)
The bachelor's thesis aims to approach the issue of creating a budget for a public university and the subsequent creation of a mathematical model. The thesis explains the rules and formulas for the distribution of funds for higher education to individual universities. Then, the formulas for the redistribution of these funds between individual faculties are given. Subsequently, a mathematical model of nonlinear programming in the GAMS system is built using real data and constraints. The model is then used to examine the change in the distribution of funds for various objective functions. The aim of compiling the model was not to offer a tool that will be automatically used for the distribution of funds at BUT, but to provide its users with a wider range of computational experiments and gain better insight into the problem.
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The effect of the SMART Village concept on the budget formation of the rural municipality
SEDLÁKOVÁ, Anita
The bachelor thesis explores the effect of the SMART Village concept on the budget formation of rural municipalities. The thesis presents the concept of SMART Village and theoretical basis of budgeting. These theoretical findings are further applied in the practical part, which examines the financing of projects and their benefits from the perspective of citizens and councilors. The results of the empirical survey show that 90 % of respondents perceive at least one benefit in all smart Strmilov projects. The thesis also presents a budget application as a smart tool in budgeting. Three simulations are performed and compared in this work. The simulations show that the key to an attractive municipality is the coherence of investing in different areas, but also the neglect of operational matters. The practical part monitors the development of the budget over a period of five years. The impact of the SMART concept has been identified in budgetary measures. Since 2018, when Strmilov became interested in the concept, 11 out of 64 budget measures have involved smart projects. The thesis also compares the budget formation of two rural municipalities, one of them uses the SMART approach, the other does not.
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Budget Optimization
Golasowski, Martin ; Janíček, Ladislav (referee) ; Popela, Pavel (advisor)
The bachelor's thesis aims to approach the issue of creating a budget for a public university and the subsequent creation of a mathematical model. The thesis explains the rules and formulas for the distribution of funds for higher education to individual universities. Then, the formulas for the redistribution of these funds between individual faculties are given. Subsequently, a mathematical model of nonlinear programming in the GAMS system is built using real data and constraints. The model is then used to examine the change in the distribution of funds for various objective functions. The aim of compiling the model was not to offer a tool that will be automatically used for the distribution of funds at BUT, but to provide its users with a wider range of computational experiments and gain better insight into the problem.
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Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbH
Třeboňáková, Iva ; Mikovcová, Hana (advisor) ; Tomášek, Jan (referee)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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