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Analysis and Design of Corporate Tracing Policy
Zadražil, Vojtěch ; Beneš, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Calculation Production Costs in Firm LEXMARK, Inc .
Matelová, Bohdana ; Špačková, Jana (referee) ; Kocmanová, Alena (advisor)
MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Costing in non-manufacturing company
NACHLINGEROVÁ, Hana
The theoretical part of the thesis is focused on classification of costs in accountancy. It is focused on costs of financial and managerial accountancy. In the second part of the thesis are presents costing systems and methods which are used during compilation of calculations. Here are described costing formulas too. In the practical part of the thesis is analyzed and characterized chosen non-manufacturing company - a hairdressing saloon. Based on the provided statements are designed costing formulas for partial performances which are based on traditional costing formulas. It is devised preliminary monthly calculation and here are calculated deviations between company prices and planned prices. In the final part are valorization and recommendation for individual performances.
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Costing and budgeting as a part of internal management
PANCÍŘOVÁ, Terezie
The first part of the thesis deals with the issue of cost breakdown. The second chapter is focused on the calculation system, the system of plans and budgets. The last chapter of the theoretical part describes the internal management from point of view in the organizational and economic structure. The second part of the thesis contains information regarding the chosen company and its organizational structure. The practical part deals with the analysis of the current situation of costing and budgets. The costing system of the company and budgeting is presented on the product Shelf unilateral. In this part, preliminary calculation 2021, final calculation for the year 2021 for each quarter, preliminary calculation for the year 2022 and the budget of the production center are compiled. Compilation of preliminary calculation 2022 contains the determination of the estimated purchase price of materials, it takes into account inflation forecast according to Ministery of Finance in the Czech Republic and increase in workers´ wages. All data is based on internal company data. The conclusion contains an evaluation and recommendations.
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The role of calculations and budgets in the management of internal processes
FEJFÁRKOVÁ, Eva
The first part is focused on the management of internal processes, phases of management systém, pricing and imbalance analysis. It si also aimed at costing and key terms, for example: the subject of costing, schedule base or costing formula. Another component of this part is the calculation system and the basic types of costing. The last chapter of the theoretical part focuses budgeting. The second part contains information about the selected company and its organizational structure. The mentioned company is Aspera technology, s.r.o. in České Budějovice. In this part is an analysis of the current situation of costing, too. The costing for concrete center of the company is calculated in the next chapter. The last chapter of the practical part is concentrated on the company budget. The budgets are based on internal data for 2019 and for each quarter. At the end the master budget for 2020 is drawn up. In the conclusion, there are evaluation and recommendations for each chapter.
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Analysis and Design of Corporate Tracing Policy
Zadražil, Vojtěch ; Beneš, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Calculation Production Costs in Firm LEXMARK, Inc .
Matelová, Bohdana ; Špačková, Jana (referee) ; Kocmanová, Alena (advisor)
MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Management costing and information assurance (on example of concrete company)
Merunková, Lucie ; Král, Bohumil (advisor) ; Vimrová, Hana (referee)
The aim of the thesis Management costing and information assurance (on example of concrete company) is to evaluate the calculation formula and the calculation system of the selected company and to propose suggestions for improvements. The theoretical part is devoted mainly to well-known methods and principles of calculations. The practival part is devoted directly to Zentiva, k.s. and its particular calculation formula and calculation system. Costing principles are evaluated and suggestions are designed to improve the whole system.
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