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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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Application of Management Control System in a Business
Foralová, Eliška ; Filkuka, Luboš (referee) ; Žižlavský, Ondřej (advisor)
The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.
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Application of Management Control System in a Business
Foralová, Eliška ; Filkuka, Luboš (referee) ; Žižlavský, Ondřej (advisor)
The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.
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Management Accounting as a Source of Information in a Chosen Company
Kruml, Lukáš ; Lörinczová, Enikö (advisor) ; Milan, Milan (referee)
This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts
The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps.
The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs.
The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.
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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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The settlement of intra-group supplies in the company
Bedřichová, Eva ; Roun, Vlastimil (advisor) ; Kratochvíl, Jiří (referee)
The aim of my thesis " The settlement of intra-group supplies in the company" is the way of intra-group supplies settling. The first practical part is focused on a description of intra-group supplies, intra-group prices, which are set for the supplies, and settling. Regarding to the analysis of the current settings of intra-group prices, in the second part it is supposed to be found improvement that could bring the company lower costs and higher performance.
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The Methodology and Objectives of Internal Accounting in Particular Organization
FLORIÁNOVÁ, Milena
The bachelor thesis under the title ``Methodology and Objectives of Internal Accounting{\crqq} is concentrated on internal accounting analysis in a particular organization. The objective of this thesis is to compare the reality with general terms of internal accounting, determinate differences between them and, consequently, to suggest appropriate changes for the organization. The theoretical part of the thesis presents the general description of internal accounting arrangement, i.e. its concentration, tasks, objectives, forms and functions. The practical part brings into focus a particular organization. An analysis of internal accounting arrangement of that organization is given there. It deals with cost and profit centres accounting, internal orders, output analysis, and internal assessment, calculations, planning and statement evidence. In the conclusion, the particular organization internal accounting arrangement is assessed, and appropriate changes for the organization are suggested.
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