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Aggregate prices of building structures
Anovčín, Josef ; Šmahel, Milan (referee) ; Marková, Leonora (advisor)
For a simplified calculation of the price of work I propose methodology of creating aggregated items, so that to calculate the price of an object wouldn´t take not more than one hour, while the final price would be with the least deviation from the exercise price. The accuracy and performance will be assessed on two objects. Their price will be calculated and based on the proposed methodology.
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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Cost management tools
KAZÍK, Tomáš
The amount of costs is one of the major aspect in enterprise and so it is very important to monitor and manage them. The attention is devoted especially to cost management tool calculation. This section describes diverse methods of calculation, advantages and disadvantages of these methods. The practical part solves aplication of calculation in a specific real enterprise. Three products were choosen for an analysis. Total costs were separeted into direct costs and indirect costs . Direct cost can be assigned directly to cost object (product). Indirect costs (mostly overhead costs) can´t be assigned directly and constitute the most difficult problem in this work. It uses "cost allocation" for assignment to cost object, at traditional cost systems thank to "allocation base" and at modern cost systems thank to "cost driver". Cost calculation allows to identify all costs for the cost object and these particular costs can be then minimalize.
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Cost Calculations in the Selected Accounting Unit
SKOKANOVÁ, Denisa
This thesis focuses on cost calculations in the selected accounting unit. In the first part there are described classification of costs in the calculations and explained the basic concepts of costing. Afterwards the attention concentrates on the issue of costing systems. The greatest emphasis is put on the last chapter, which is devoted to costing methods. Theory explanation is followed by an analysis of the way of costing in the selected enterprise. On the basis of the analysis results there are designed recommendations how to improve the system of calculations and new forms of calculations are created.
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Aggregate prices of building structures
Anovčín, Josef ; Šmahel, Milan (referee) ; Marková, Leonora (advisor)
For a simplified calculation of the price of work I propose methodology of creating aggregated items, so that to calculate the price of an object wouldn´t take not more than one hour, while the final price would be with the least deviation from the exercise price. The accuracy and performance will be assessed on two objects. Their price will be calculated and based on the proposed methodology.
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The Study of Calculation System in Engineering Organization
Műller, Tomáš ; Chroust, Petr (referee) ; Jurová, Marie (advisor)
The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Cost management of selected company
Hrachová, Eliška
The aim of the Bachelor Thesis is to analyse the cost management of ZOD Kolinec and their costing system. The observed years for the analysis are the period of five years from 2009 to 2013. The Bachelor thesis is divided to two parts. The first part is the theoretical part which clarifies the terms of costs, classification of costs, costing methods and costing systems. In the practical part, there are used some of the costing methods which are described in the theoretical part. The costing method of crop production and animal husbandry is examined and detail explained the each of costing item. Further the selected outputs of each category are recalculated and in detail analysed and evaluated.
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Cost analysis, price realization and profitability of the company
KOPEČKOVÁ, Michaela
The aim of this diploma thesis is to analyze incomes, expenses and profit in chosen production company, including detailed cost analysis, price realization and profitability of selected products company. For this analysis is selected company operating in the automotive industry and products for analysis are automotive components which are the core of the production program of the company. The period covered years between 2007 and 2011.
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Cost Analysis, Price Realization and Profitability of an Agricultural Company
ŠAFROVÁ, Lucie
The Objective of the Thesis is the profitability analysis of an agricultural company farming in region of Polabi in sugar beet growing area. The Thesis includes cost analysis, price realization and profitability of key agricultural products. The essential part of the Theses represents the Assessment of main factors affecting plant{\crq}s rentability. Analysis was carried out in period of years 2003 - 2007.
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Calculation of rustless accumulator vessels
FANTYŠOVÁ, Jana
Calculation are information system of company, that make for operating. Calculation are arithmetic operation, that finds out costs fou unit of calculation. Calculation afford us survey about incurred costs and allow us compare actual costs and expenditure costs. Calculation plays a roll for pricing of product. In theory I described basic costing notions, costing system, structure of costs, costing models and basic types of calculation. In practice I used some methods for calculation and one costing model in company. In conclusion I compared my calculations.
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