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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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Public budgets as a tool of control of public policies
Matušková, Helena ; Ochrana, František (advisor) ; Pavel, Jan (referee)
Diploma thesis "Public budget as a tool of control of public policies" discusses the relationship of public and budgetary policy and the possibility of using public budgets as a tool to control public policy with using budgeting methods, respectively systems of allocation of public resources. The aim of the thesis is to identify how the use of the means of public budget, whether it is used as a tool to control public policy and how it is in this area the legislative framework. Another objective is to identify real (political) work in practice and whether it corresponds to the present legislative framework. The diploma thesis focuses primarily on the state budget as the most important budget from the budget system of Czech Republic. These phenomena I examined on the basis of document analysis, analysis of the theoretical journal of the Ministry of Defence Military Perspectives and on the basis of interviews with the staff of Economic Section of the Ministry of Defence. The main conclusion of the diploma thesis is that there is a formal attempt to use the state budget as a tool of control of government policies, which differs from its real use. In the specific case of the Ministry od Defence is arriving to the conclusion that the use of guidance introduction of the national budget to control...
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Performance and program budgeting on the level of municipal authorities
HAMPELOVÁ, Anna
The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.
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