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Costing in the the Condition of the Company
Kubeš, Michal ; Ing. Roman Hruška. (referee) ; Hanušová, Helena (advisor)
The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
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Comparison of mechanical and biological wastewater treatment plants in terms of financial costs and environmental impact
Winkler, Ondřej ; Výskala, Miloslav (referee) ; Aigel, Petr (advisor)
The aim of this bachelor thesis is to analyse and compare the operating costs and quality of water discharged at mechanical-biological and root wastewater treatment plants. In the first part, the bachelor thesis deals with theoretical knowledge in the field of wastewater treatment. There is legislation related to WWTPs, types, quantities, and transport of wastewater, it also describes the process and technology of water treatment and, finally, the management of waste generated during treatment and its treatment. The following chapters are devoted to economic indicators of wastewater treatment plants as well as pollution indicators. This part forms the transition between the theoretical and practical part of the bachelor thesis. We will learn here what are the costs of operating the treatment plant and how these costs will be reflected in the calculation of sewerage. We will also learn here which pollution indicators are measured as part of the quality of wastewater discharged from the WWTP. In the following part, the bachelor's thesis deals with the analysis and comparison of the already mentioned costs of operation and quality of discharged water at different types of wastewater treatment plants. The analysis was performed at four root and six mechanical-biological wastewater treatment plants in a total of four districts. The conclusion of the bachelor thesis belongs to the global comparison within the Czech Republic and the evaluation of the goals of the bachelor thesis.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Stojaspalová, Vendula ; LLM, Ondřej Blaľek MBA, (referee) ; Kocmanová, Alena (advisor)
The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Cost Management in a Construction Company
Zapletal, Pavel ; Ing.Dana Weidová (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis is focused on cost management in the construction company Revitalstav s.r.o. The theoretical part describes the main principals of accounting, the types of calculations and cost allocation, which are needed in the second chapter dealing with the analytical part and cost optimization. The analytical part first describes the process of loggia construction, cost allocation and current price calculations. The suggestion part describes the possibilities of optimization of the cost of construction and the accurate calculations including overhead costs. It also includes suggestions to optimize fuel costs.
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Realization of supercomputer using graphic card
Jasovský, Filip ; Karásek, Jan (referee) ; Mašek, Jan (advisor)
This master´s thesis deals with realization of supercomputer using graphic card with CUDA technology. The theoretical part of this thesis describes the function and the possibility of graphic cards and desktop computers and processes taking place in the proces sof calculations on them. The practical part deals with creation system for calculations on the graphic card using the algorithm of artificial intelligence, more specifically artificial neural networks. Subsequently is the generated program used for data classification of large input data file. Finally the results are compared.
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The Calculation Of The Amount Of Material Injury Caused By The Forests In The Areas Of Implementation Of Water Management Structures
Bureš, Petr ; Čermák, Jan (referee) ; Vala,, Vlastimil (referee) ; Alexandr, Pavel (advisor)
Problem situations in damage to forests as a result of construction activities is the total of its quantification, because of not only to damage to the forest and the land intended for the performance of the function of the forest, but also to damage to the water feature of the forest. The emergence of the crop damage and forest grounds occurs at the same time damage to the management. Broken water conditions on the forest grounds, inter alia, that the environmental damage (or one of its components), are also material injury for the owner of the forest, because it directly affect the amount of the additional costs linked to its management in the forest. The existing decree MZe ČR no. 55/1999 Coll. on the method of calculating the amount of loss or damage caused to forests assesses only the injury or damage to the forest and the land intended for the performance of the functions of the forest, but does the forest and its other non-production function as a forest ecosystem. The damage (the material injury) on the water feature of the forest is not the above mentioned decree dealt with. Initially formulated the problem lies in finding the right way of solving how to objectively quantify the financial damage to the forest, inc. damage to the water feature of the forest and thus closer to the actual damage to the exaktnosti forest, resulting in direct connection with the location and the realisation of the buildings.
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Utilization of SINCAL tool in the field of network protection
Rampák, Dominik ; Wasserbauer, Vojtěch (referee) ; Topolánek, David (advisor)
This bachelor thesis is describing the basics of using program PSS SINCAL for protection of distribution networks. The thesis is divided into 3 parts. The first part is describing basics and functions of the program. The second part is devoted to the moduls, work with moduls described in form of manuals. The last part is describing creation of test network and simulation of single-phase to ground short-circuit to verify selectivity of the protection devices.
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Cost Management in the Company
Heroudek, Jiří ; Šimeková, Jana (referee) ; Kocmanová, Alena (advisor)
This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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Bussiness Plan
Zemanová, Lucie ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
The subject of this diploma thesis is the compilation of the business plan for the extension of the services of the Toy Shop * Stationery. This work consists of three main parts. The theoretical part contains definitions of terms forming the structure of the business plan and the definition of necessary analyzes. In the analytical part is analyzed the current state of the company. In the last proposed section is created a concrete business plan, which is aimed at the development of the company.
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Overhead costs in the construction company
Kovář, Jakub ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.
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