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The Proposal of Costing System for the Selected Type of Product
Žundálek, Martin ; Bařák, Martin (referee) ; Jurová, Marie (advisor)
The bachelor’s thesis focuses on a proposal costing system for selected types of products in the Brno branch Siemens Ltd. It will also discuss the current calculation of the company and the subsequent creation of a new costing system that will reflect the cost and its effective and proper management. It contains analysis of the current job-order costing activity and make proposal of custom calculations for a particular product.
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Proposal Costing Product Selected Product Portfolio
Chodelka, Róbert ; Jílek, Libor (referee) ; Jurová, Marie (advisor)
This bachelor thesis deals with the proposal of cost calculation of selected products in product portfolio in a particular company and also an analysis of the current method of calculating the cost of products manufactured in the company. Includes proposed solutions to improve the efficiency of the current method of calculation. For this analysis, I chose a company that is engaged in the manufacture of advanced tools for reaming, boring and machining of high-precision holes, based in Brno. It is a company-HAM-FINAL, s.r.o..
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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 in Company
Jamný, Jakub ; Ing.Jana Kandrnálová (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis focuses on the issue of cost management in XYZ, spol. s.r.o., a company engaged in rubber production, metal fabrication, self-service food sales, bakery and custom sewing. The thesis is divided into three parts: theoretical, analytical and design. The theoretical part explains the basic concepts and data that will be used in the following sections. The analytical part describes in detail the company itself, its financial situation and the costing methods. In the last part, which focuses on suggestions for improving the current situation, a system for cost allocation and subsequent optimization of costing for individual products is proposed based on the analysis.
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Cost Management in Construction Company
Nedbálek, Michal ; Kruntorádová, Markéta (referee) ; Pavláková Dočekalová, Marie (advisor)
The bachelor's thesis is focused on cost management in a construction company. The work is divided into three parts, namely the theoretical, analytical and design part. Accounting is described in the theoretical part, it is also devoted to the analysis of costs and their calculations. In the analytical part, I first described the company, the subject of business, the distribution of costs, the current calculation of indirect costs and the costing system. In the last draft part, I focused on changing the calculation of indirect cost calculations and changing the company's costing system.
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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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Profitability analysis of a specific business using the management accounting tools
Kabelka, Filip ; Brabcová, Lucie (advisor) ; Špičák, David (referee)
The goal of the bachelor thesis "Profitability analysis of a specific business using the management accounting tools" is to apply costing methods on a given company, mainly using the target costing and activity-based costing, and determine and analyse margin. The theoretical part focuses on describing costs and costing itself in relation to the management accounting. A costing system is created in the subsequent practical part in addition with a marginal analysis of specific products. Using the acquired knowledge are several recommendations for management decision-making developed.
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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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