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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Analysis of the minute cost rate for CNC machines
Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor)
This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.
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An Application of costing in a commercial company
Doan Thi, To Uyen ; Vimrová, Hana (advisor) ; Kolísková, Martina (referee)
This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.
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The analysis costing system of particular company
Šántová, Adriána ; Šiška, Ladislav (advisor) ; Petera, Petr (referee)
The aim of my thesis is to analyse the application of the selected tool of managerial accounting, especially costing in company KultCase. The thesis is divided into two main parts: theoretical and practical. The theoretical part explains the terminology of costs, costing, cost allocation, and their classification, characteristic and purpose. The practical part is focused on brief introduction of the company and description of the process of production. The following is recognition, classification and allocation of costs and introducing the costing in the company. The conclusion of my thesis presents results.
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Analysis of the minute cost rate for CNC machines
Kubiš, Richard ; Humár, Anton (referee) ; Píška, Miroslav (advisor)
This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Application of cost analysis in a chosen research and development manufacturing company.
Selnarová, Martina ; Fibírová, Jana (advisor) ; Petera, Petr (referee)
This thesis deals with similarities and difference between financial and managerial accounting with regard to profit/loss statements, costing methods, and cost allocations. A significant portion of this work delves into an analysis of a chosen company. Consequently, recommendations are made regarding costings and the structure of an income statement used for managerial purposes. In conclusion of the thesis, suggestions are presented for the implementation of managerial accounting practices into everyday decision making process of the business.
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Cost efficiency and profit efficiency
Dao Van, Tuan ; Šiška, Ladislav (advisor) ; Knorová, Kateřina (referee)
This thesis "Cost efficiency and profit efficiency" is focused on cost analysis. In the first part of this work I am committed to the theory that aims to acquaint the reader with the issues and also serves as a basis for the second part. In the second part I am focusing on the analysis of cost efficiency and based on this outcome to recommend some adequate measures.
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The Differentiation and the Calculation of the Costs of Procedures in the Particular Company
Rašková, Kateřina ; Šiška, Ladislav (advisor) ; Vimrová, Hana (referee)
This bachelor thesis with the title of The Differentiation and the Calculation of the Costs in the Particular Company is focused on the analysis of the costs and the calculation of procedures in a selected medical facility. The work is divided into two parts, a theoretical and a practical one. The theoretical part is based on the explanation of the basic terms of differentiated costs and calculations, while the practical one introduces the company and its costs. In the next part the costs are differentiated and the calculations of all the procedures are formed. The conclusion of the practical part is devoted to the proposal of the optimization of the costs in the selected medical facility.
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The use of calculations in the business management
Staněk, Tomáš ; Boučková, Markéta (advisor) ; Roun, Vlastimil (referee)
The presented Bachelor thesis entitled "The use of calculations in the business management", focuses primarily on the choice of the appropriate method of calculation and cost allocation base for fictitional company Dřevařez s.r.o. The work is divided into two main parts, one of which is theoretical and the other practical. The theoretical part is devoted to the explanation of the basic concepts used in the calculations. At the beginning of practical part manufacturing company, its organizational structure and product range are introduced. This is followed by the classification and description of all company's costs, which are then subsequently allocated by using the calculation methods for the individual products. The conclusion of the work is devoted to the evaluation of the methods used and the design of possible solutions to eliminate the deficiencies.
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