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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Use of costing in control of specific company
 Schreiber, Filip ; Fibírová, Jana (advisor) ; Wagner, Jaroslav (referee)
This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.
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Application of cost accounting in protected workshops (in Czech: Chráněná pracovní dílna) dealing with manufacturing of working clothes.
 Schreiber, Filip ; Roun, Vlastimil (advisor) ; Halíř, Zbyněk (referee)
This Bachelor thesis is divided into three parts: The first part is about general definitions: cost accounting, costs, segmentation of costs, calculation of costs, types of costings. The second part is about protected workshops in general - definition, subsidies. The third part is about use of cost accounting in protected workshop Chradil: analysis of existing system of cost calculating, imperfections of existing system, suggestions for a new, better and more appropriate system of cost calculating.
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