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Analysis of the Internal Profit and Loss of the Selected Department
JAKUBCOVÁ, Barbora
The main objective of this master thesis was to evaluate impacts of costs, revenues and productivity of the centre based on performed analysis. The impacts influence total costs of the centre reducing its effectivity. Main theoretical concepts that are linked with management accounting managing costs and revenues and subsequent analysis of effectivity of costs revenues and productivity are defined in the first part of the thesis. In the practical part of the thesis is first introduced analysed company which is the collective farm Nemějice and defined organisational structure of the company which is very important for correct determination of interdepartmental result of the economy of the centre. The analysed centre is further divided into sales and production department which is consisted of plant and animal production, maintenance department and transport department. Subsequently, analysis of costs, revenues and productivity of individual departments of the centre is performed separately in each trimester of the analysed year 2020 so that the influence of seasonality is eliminated which is very significant in agricultural production. Based on the performed analysis of costs, revenues and productivity measures are determined that would lead to the improvement of the current situation. Finally, the overall internal economical result of the centre in the analysed year 2020 is evaluated and the share of individual departments in this result is determined. The individual results of the thesis are summarized in the discussion and they are compared with the results of thesis of other authors who have already addressed a similar topic.
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Financial responsibility management of divisionalized companies
Navrátil, Jakub ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.
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Responsibility Accounting as a Part of a Responsibility Management
DOLEŽALOVÁ, Adriana
This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.
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The Responsibility Accounting in a Specific Company
Šikýřová, Tereza ; Šiška, Ladislav (advisor) ; Fibírová, Jana (referee)
The thesis focuses on the topic of responsibility management and the use of its methods in a specific company. It is focused on the process of dividing a company into individual responsibility centres accompanied by their description and the application of reponsibility management. This thesis is divided into two parts. The first part deals with the responsibility accounting and mainly with the creation of the organizational structure, follow-up economic structure and motivational effect of indicators measuring performance of the centers. The second part introduces a specific analyzed company and a new arrangement of centers with organizational and economic consequences is suggested.
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Using of Tools and Methods of Management Accouting in the Management Process of Buying Specific Items (with an example of a specific company)
Slivoňová, Hana ; Král, Bohumil (advisor) ; Knorová, Kateřina (referee)
The thesis 'Using of Tools and Methods of Management Accouting in the Management Process of Buying Specific Items (with an example of a specific company)' describes the current process of purchasing specific parts in the company Škoda Auto a.s., focusing on quality assurance and responsibility for term accomplishment. The theoretical part of this thesis introduces the in-house company structure of Škoda Auto a.s., focusing on the Purchasing Department, with the emphasis on the Department of Control of the Purchased Parts and presents in detail the overall process of buying these parts. The practical part of the thesis is focused on the evaluation of the activities of this department by comparing current projects and projects before the establishment of the department. In conclusion, there are recommendations and suggestions for the improvement of the current system
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Steering of sales department using system of plans and budgets in ŠKODA AUTO a.s. company.
Lebedzeva, Oleksandra Valerijivna ; Scholleová, Hana (advisor) ; Kloučková, Lucie (referee)
The aim of this Master Thesis is to analyze using the system of plans and budgets in a steering of sales department in the company SKODA AUTO a.s. In the theoretical part are basically defined terms plans and budgets and also analyzed different point of views of scientific and professional public on using system of plans and budgets in business management. Then are characterized the basic approaches to budgeting and described in detail the proscedure of establishing the budget. In the practical part is described the analysis of using system of plans and budgets on example of SKODA AUTO a.s. company, during which obtained theoretical knowledge were applied. The analysis revealed a weakness in the steering of sales department and have been proposed the measures, aiming to eliminace this weekness.
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Motivational functions of management control system
Hajná, Kateřina ; Stránský, Jakub (advisor) ; Roun, Vlastimil (referee)
This thesis deals with management control system and its motivational functions. The theoretical part of the thesis describes the management control system and liability management. The following part contains a description of the banking sector, which the company Česká spořitelna, a.s. operates in. The banking sector is a very specific business environment, that may affect the management of the employees in the company and selling their products. The practical part contains a description of management control system at Česká spořitelna, a.s. This is mainly a description of the remuneration and motivation of employees and its comparation with theoretical knowledge of management control systém and liability management.
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Controls after line responsibility centres and its information support
Fajtová, Adéla ; Král, Bohumil (advisor) ; Houser, Václav (referee)
Subject of thesis is theoretical description of sphere responsibility controls and its subsequent aplication in information system Business Navigation. The first part is focused on organizational premises of qualitative responsibility controls, next instrumental and informative premises. The result of the thesis is to find out how Business Navigation System fills premises for efficient responsibility controls and to find eventual deficiencies of system.
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Responsibility management and its information support
Valík, Vladimír ; Král, Bohumil (advisor) ; Šošovička, Lukáš (referee)
The thesis deals with responsibility management and its information support. The main objective of the thesis is to design the system of responsibility management in a particular company. The first part of the thesis deals with theoretical aspects of responsibility management and its information support. This part is divided into three chapters. The first chapter shows the background of responsibility management, the second chapter is about responsibility accounting. The last chapter of the theoretical part handles with performance measuring of responsibility centers. The second part of this thesis, that includes one extensive chapter, deals with responsibility management in a particular company.
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