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Suggestion Improvement of Economic Situation of Company Through Break-Even Point
Svobodová, Soňa ; Holbíková, Bronislava (referee) ; Škapa, Stanislav (advisor)
This Bachelor thesis deals with an issue of costs of grown distillery (production of fruit spirit) and with the suggestion to reduce these costs using a break-even analysis. The aim was streamlined an entire production process from a cost perspective. The key concepts such as sales, costs, production function helped to determine a break-even point. Based on the calculation and analysis obtained I have proposed solutions to improve the current situation of the company. These improvements have been achieved through the application of new technological processes and the purchase of new technological equipment.
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Suggestion Improvement of Economic Situation of Company Through Break-Even Point
Svobodová, Soňa ; Holbíková, Bronislava (referee) ; Škapa, Stanislav (advisor)
This Bachelor thesis deals with an issue of costs of grown distillery (production of fruit spirit) and with the suggestion to reduce these costs using a break-even analysis. The aim was streamlined an entire production process from a cost perspective. The key concepts such as sales, costs, production function helped to determine a break-even point. Based on the calculation and analysis obtained I have proposed solutions to improve the current situation of the company. These improvements have been achieved through the application of new technological processes and the purchase of new technological equipment.
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An analysis of the determinants of sales decrease in spa Teplice nad Bečvou
Hošťálková, Tereza ; Melzochová, Jitka (advisor) ; Mirvald, Michal (referee)
This work deals with analysis of determinants affecting sales of spa facility of Teplice nad Bečvou between years 2008 and 2012 and determining how recommendations of patients for spa medical treatment affect its sales. Using logical reasoning we can assume that increase of recommendations will also cause increasing of sales. In the theoretical part, the reform of public health care and its expected influence on financing spa care is elaborated. Empirical analysis is based on dates, which contain 60 observations overall. Using regression, the crucial finding of this study is that increasing of recommendations of patients by a unit (=one suggested patient) leads to decreasing of sales by 0,051%. The amount of sales was applied to December and the result showed that the sales are higher throughout the year than in December, excluding January, where sales are lower.
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