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Optimalizace výroby podniku s využitím nákladových funkcí
Vašíčková, Lucie
The thesis deals with the optimization of the production of a particular industrial enterprise, Armaturka Vranová Lhota plc, with the use of cost and revenue functions for three analyzed industrial valves. In the literary section it provides basic theoretical and methodological foundations on the issue, including definitions of essential terms. The emphasis here is on determination of cost functions and classification of costs, revenues function and optimal size of a company's output in the short term. This section also describes the use of econometric models. The practical part is focused on drawing up individual models of the analyzed products. Based on the developed econometric models, respectively their incremental characteristics, the optimization of production was carried out. In the conclusion section, the results obtained from the individual productions are compared with the real value of industrial valves production.
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Modern methods of cost management
SLÁDKOVÁ, Kateřina
The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.
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Cost analysis of the selected company with using microeconomic evidence
JIROVCOVÁ, Karolína
The subject of my thesis is the analysis of development and costs and calculations monitoring in terms of one particular enterprise. The literary part focuses on theoretical knowledge of costs, calculation methods and microeconomic functions. The following section methods and microeconomic functions. The following section is devoted to Chodovia CZ company, where the costs analysis and calculation for the selected product were made and microeconomic analysis were calculated.
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The relationship between the costs and the volume od the production
HOREJŠOVÁ, Kateřina
The bachaler thesis is aimed at The relationship between the costs and the volume of the production. In theoretic part is definition of the costs, classification of the costs and registration of the costs. Here are introduction the costs function and operational crow too, which with the costs associated. In practical part is characteristic of the company. Here are calculation of the costs function, operational crow and degree of the operational crow. At the end is recommendation for the company in future.
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Cost and break-even analysis of bored tunnel of Metrostav a.s.
Hadravová, Marcela ; Klečka, Jiří (advisor) ; Uhlíř, Jan (referee)
The bachelor thesis discusses cost analysis, cost functions, revenues and profit, the break-even analysis and related decision problems. The topic of this study is important to every manufacturing company. The general theoretical basis subsequently tend to concrete problem-solving, including calculations, graphic representations and verbal explanations. The theoretical part of this work presents potential approaches to the description of basic economic values and examines correlations of these values. Problems described in theoretical part are applicated on a project currently executed by public limited company Metrostav, it is a tunnel construction known as ,,Construction 0079 Špejchar -- Pelc -- Tyrolka -- bored tunnels". There have to be made some important decisions about the basic time, technological and other variables before calculations. Determination of variable and fixed costs is based on the Classificational Analysis, necessary information about costs are included in cost calculations. Revenues are calculated from the investment budget for the tunnel project. Break -- even point is calculated for the three geological categories of rock, which differ with dificulties of boring. The thesis is focused also on various types of decision problems such as number of running metres, that is necessary to bore to achieve required profitability or determination of profit and profitability achieved by the target monthly performance in particular geological boring categories. The calculated outputs are summarized and compared, the conclusions and recommendations for a further use of the outputs in the whole process of tunnel boring are described. The procedures used for the calculation of the break--even point and making decisions about related problems can be generalised and used in similar tunnel projects, or more precisely in all line construction projects carried out by the Metrostav.
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