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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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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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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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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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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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Calculations and budgets as a part of the fixing price process
JESLÍNKOVÁ, Michaela
Thesis provides actual information on assembling of cost calculation in private company which deals with technology supply for agricultural operations. I create price calculation for building reconstruction on the basis of documentation that had been provided by the company. Calculation is created by typified figures. At the end there is final calculation and evaluation of calculation methods in this company.
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Costing make-up and its utilize in the company
CHROMÁ, Jana
The subject of my bachelor thesis is a performance of a costing analysis under the conditions of a selected particular company and its utilization in a cost management and an economy decision-making. Bachelor thesis provides actual information in terms of the costing arrangement at Budějovický Budvar, n. p. Costing system is demonstrated on a particular example in which the company is divided into 3 departments further composed by 5 sections. 3 products are being produced by the company; two of them are being sold at domestic market and one is being exported.
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