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The Proposal for the Introduction of Activity Based Costing in the Company
Honemannová, Kateřina ; Šimánková, Monika (referee) ; Ing.Monika Šimánková (referee) ; Kocmanová, Alena (advisor)
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
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Indirect costs as a competitive factor in the construction industry
Hermanová, Lucie ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Stojaspalová, Vendula ; LLM, Ondřej Blaľek MBA, (referee) ; Kocmanová, Alena (advisor)
The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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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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Overhead costs in the prices of construction works
Redecha, Martin ; Rehak, Vladimir (referee) ; Nový, Martin (advisor)
The first part deals with the issue of overhead costs in a construction company. The theoretical part describes the project management, the issue of pricing and costing in civil engineering. In the practical part of the analysis is performed management overheads construction company and prepared a draft optimized management overheads. Subsequently been developed analysis of the selected company in terms of costs, revenues and profits. A questionnaire survey regarding calculations in construction companies on the basis of these analyzes was performed proposals for new surtax mode of construction company. Subsequently, the construction budget was drawn artwork using the old regime extras to construction companies as well as the budget has been prepared based on the works of new extras to directing construction company. Subsequently, the two budgets compared.
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Cost Analysis of the Company by Using the Method of Activity Based Costing
Jursa, Jan ; Doležal, Květoslav (referee) ; Juřica, Pavel (advisor)
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
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Overhead costs in the construction company
Kovář, Jakub ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.
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Indirect costs issues in construction company
Skovajsa, Štěpán ; Marková, Leonora (referee) ; Hanák, Tomáš (advisor)
Indirect costs currently gaining importance, as their share in the overall cost of companies increases. The biggest problem is their allocation and thus projecting them into the prices of construction works. This paper provides the theoretical background to the issue of concepts and classifications of costs and calculation of indirect costs. In the practical part is provided description of the specific construction company, which is composed mainly of ex post calculation of annual costs and a their comparison with the reference contract. In conclusion, it proposes a method based on activity-based costing.
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Optimal construction costs of production with regard to the price
Vopařil, Milan ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
The thesis deals with the optimum production costs with consideration of price. In the theoretical part the Public Contract Act, entry documentation and periods for offer formation are described. The next part is focused on costs and calculations. In particular, direct and indirect costs, variable and fixed costs, standard calculation pattern as well as dynamic calculation are described. The practical output of the thesis is production costs setting by means of supplier enquiries about material and constunction and assembly works. The practical part also concludes cost calculations to a fictitious company.
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Overhead Costs in the Contruction Company
Vondálová, Ludmila ; Biolek, Vojtěch (referee) ; Hanák, Tomáš (advisor)
This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.
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