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Cost Management and Calculation in the Company
Šimonová, Michala ; Jeřábek, Petr (referee) ; Kocmanová, Alena (advisor)
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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Management Costs and Budgets Control in the Company
Beneš, David ; Šimek, Zdeněk (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis is focused on the managerial cost management in the company. The theoretical part provides literature and internet sources. In this part is described accounting systems, the tasks of management accounting, budgeting and costs of the company. Here is also described the production of managerial decision making and strategic planning. Analytical part is focused on the description of the selected company, its organizational structure, production program, competitiveness, technological processes and education of employees in the company. From the balance sheet and profit and loss account is processed horizontal and vertical analysis of the years 2012 to 2014. In the conclusion is described proposals for improvement of managerial accounting and cost optimization in the company.
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Cost Management in the Company
Vávrová, Jana ; Chatrný, Martin (referee) ; Kocmanová, Alena (advisor)
The thesis focuses on the issues of monitoring and controlling of the costs in MANN+HUMMEL Service s.r.o. Theoretical part specifies the different types of expenses, the internal departments and the responsibility centres. In the practical part these findings are applied into environment of this company and then are evaluated. In the concluding part there are described suggestions how to optimizme the costs of the company.
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Managerial Accounting as a Tool for Construction Company Risk Management
Paštěka, Petr ; Aigel, Petr (referee) ; Vítková, Eva (advisor)
The theoretical part of this master thesis is focused on description and characteristics of the management accounting, the description of erection log book, and types of risks, which influence the company itself and possibilities for their identification, evaluation and control. I also pay attention to financial analysis area of company operating in civil engineering. The goal of the practical part of this thesis, the impacts of risk are pointed out without taking measures, the second part describes the implementation of arrangements to reduce the risk effecting the company. The measures are adjusted in the way of company´s capability to continue in the production activity. For the comparison of particular models, the parts of financial analysis - namely company´s liquidity indicators, were used.
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Economic and Financial Management of the Company
Petřík, Dominik ; Ing.Michal Pumprla (referee) ; Kocmanová, Alena (advisor)
The diploma thesis is focused on economic and financial management of the company. The theoretical part will describe managerial accounting, financial planning and financial analysis with the help of literary research. In the analytical part, a financial analysis of a specific company will be performed and the current planning of the company will be evaluated. In the suggestion part, a financial plan for years 2021 and 2022 will be created in the form of planned financial statements and work with managerial accounting will be optimized.
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Proposal for of Management Accounting
Kubitová, Tereza ; Landa, Martin (referee) ; Polák, Michal (advisor)
This bachelor´s thesis deals with management accounting. The thesis analyses the current financial situation and the way of controlling costs in the particular company. The practical part of it consists of the basic system of management accounting. This system should provide more effective management of company departments and allow to plan and control the costs.
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Effective Cost Management in the Enterprise
Pavelcová Krejčová, Jana ; Švanda, Jiří (referee) ; Kocmanová, Alena (advisor)
The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.
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Reporting of the Selected Firm
Dočekalová, Hana ; Ronovský, Zbyněk (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.
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Management of responsibility centers and their subsequent reporting
Petřík, Dominik ; Pumprla, Michal (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis is focused on the management of responsibility centers and their subsequent reporting. The theoretical part describes managerial accounting, types of responsibility centers and motivation in responsibility management. The analytical part is focused on the analysis of the selected company, which will focus on the current management of responsibility centers and their reporting. In the suggestion part, proposals will be made concerning the new reporting, evaluation of managers and the invoicing process.
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