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Selected parts of Construction-Technological Project - SCIENTIFIC-TECHNICAL PARK TRIANGL
Výstup, Petr ; Štěrba, Martin (referee) ; Čech, David (advisor)
The topic of this diploma thesis deals with the solution of selected parts of building technology design of Scientific and Technical Park Triangl that is planned to be constructed in Uherske Hradiste. This complex of buildings will be used for civil, administrative and residential purposes. The thesis describes creation of foundation constructions, design of reinforced concrete frames, transportation of building materials and machinery to the building site. This thesis also contains a design and a technical report about facilities of the construction site, pre-defined mechanical assembly, control and test plans and the budgets and schedules of the construction work. Required applications to carry out the construction, suggestions for reinforcement of the foundation construction as well as financial costs are also included in the thesis.
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Strategic Cost Management in the Company
Němec, Petr ; Heralecký, Tomáš (referee) ; Kocmanová, Alena (advisor)
The diploma thesis deals with the issue of strategic cost management in the selected company. The theoretical part contains the division of costs into individual groups, budgeting and cost calculation and acquaintance with the tools of strategic cost management. The practical part focuses on the analysis of the current state of the company and its costs, where a horizontal and vertical analysis of costs and revenues is performed according to data from the company's profit and loss statement. This analysis identifies the key cost items of the company to which the chosen method of strategic cost management is applied in order to significantly reduce these items and thus improve the financial situation of the company.
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Representation of women in municipal councils: How does the allocation of municipal budgets differ based on the representation of women?
Štrobachová, Tereza ; Císař, Ondřej (advisor) ; Jeřábek, Hynek (referee)
This paper examines the impact of women's representation in municipal councils in the Czech Republic on municipal budget allocation. The primary objective was to determine whether the level of representation of women in municipal councils across the Czech Republic affects the allocation of municipal budgets across different areas. In particular, the thesis focuses on the relationship between the gender composition of municipal councils and the allocation of budget resources, with the main aim of investigating how the presence of women in municipal councils affects the distribution of funds, with a deeper focus on whether higher representation of women in municipal councils generates changes in the structure of budget allocation, including across different categories of expenditure in favour of traditional women's issues. Using multiple linear regression models and studying the 2018 and 2021 budgets of municipalities in the Czech Republic, it was found that most of the predicted associations between women's representation and budget allocation were not confirmed, and the results were not statistically significant. However, a statistically significant association was found between higher representation of women in councils and an increase in spending on traditionally women's issues. When interpreting...
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The impact of the Covid-19 pandemic on the budgets of selected clubs in the Premier League
Zelinka, David ; Šíma, Jan (advisor) ; Krause, Veronika (referee)
Title: The impact of the Covid-19 pandemic on the budgets of selected clubs in the Premier League Objectives: The aim of this thesis is to determine the impact of the Covid-19 pandemic on the budgets and management of selected clubs in the Premier League. Methods: Qualitative methods of data collection were used in the thesis. Specifically, the method of document analysis (examination) and the method of data envelopment analysis DEA were used. The results were captured using graphs and tables. Results: The collected data revealed the disparate impact of the pandemic on the budgets of selected clubs in the Premier League. In absolute terms, the pandemic has hit the big six clubs hardest. The loss of revenue from ticket sales represented the biggest blow to the clubs' budgets. The largest revenue component: TV rights, was not significantly affected. The commercial revenue as the third main revenue item showed overwhelmingly an upward trend despite the pandemic. The expenditure component, consisting mainly of wages and operating expenses, has generally increased for the former and decreased for the latter, notwithstanding the pandemic. The DEA analysis found out that the least efficient teams (Everton FC, Crystal Palace FC) often recorded the loss in the seasons prior to the pandemic. This indicates...
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The Impacts of the Covid-19 Pandemic on Municipal Budgets in the Czech Republic
NOVOTNÁ, Karolína
This bachelor thesis focuses on municipal budgets of municipalities in the Czech Republic during the COVID-19 pandemic. This pandemic culminated in 2020 but it has led to consequences that remain significant in the coming years. The bachelor thesis consists of a theoretical and a practical part. The theoretical part includes topics that inquire into the budgets of municipalities, their expenses, incomes, and the causes of financial fluctuation. Further, it examines the economic development and the government budget policy of the Czech Republic during the COVID-19 pandemic. The practical part deals with the analysis of financial management of municipalities in the Czech Republic and the quantification of the impacts of the COVID-19 pandemic on their budgets. It also pursues to identify the causes behind that. The municipality Český Krumlov was chosen as an exemplary model of the financial management during the pandemic crisis.
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Costing and budgeting as a part of internal management
PANCÍŘOVÁ, Terezie
The first part of the thesis deals with the issue of cost breakdown. The second chapter is focused on the calculation system, the system of plans and budgets. The last chapter of the theoretical part describes the internal management from point of view in the organizational and economic structure. The second part of the thesis contains information regarding the chosen company and its organizational structure. The practical part deals with the analysis of the current situation of costing and budgets. The costing system of the company and budgeting is presented on the product Shelf unilateral. In this part, preliminary calculation 2021, final calculation for the year 2021 for each quarter, preliminary calculation for the year 2022 and the budget of the production center are compiled. Compilation of preliminary calculation 2022 contains the determination of the estimated purchase price of materials, it takes into account inflation forecast according to Ministery of Finance in the Czech Republic and increase in workers´ wages. All data is based on internal company data. The conclusion contains an evaluation and recommendations.
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Management Accounting Tools Utilizationin in a Business Management
VÝSMEKOVÁ, Petra
The main goal of my bachelor thesis is to analyse the process of management accounting, to evaluate the tools and used methods and then to apply theoretical knowledge to the selected company. In my bachelor thesis, there are explained basic concepts and methods regarding to the management accounting. Especially it is all about the calculation, the budgets and the deviations. The practical part of my bachelor thesis is focused on the company dealing with the beer production and his distribution. The company has not implemented full instruments and methods of the management accounting. That is why the preliminary calculation is made based on the acquired data and the deviations of power volume is found out for a specific product. Next the company budget is created. The result of my bachelor thesis is various suggestion, how to find the way better and easily and how to improve the management accounting of this selected company.
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Strategic Cost Management in the Company
Němec, Petr ; Heralecký, Tomáš (referee) ; Kocmanová, Alena (advisor)
The diploma thesis deals with the issue of strategic cost management in the selected company. The theoretical part contains the division of costs into individual groups, budgeting and cost calculation and acquaintance with the tools of strategic cost management. The practical part focuses on the analysis of the current state of the company and its costs, where a horizontal and vertical analysis of costs and revenues is performed according to data from the company's profit and loss statement. This analysis identifies the key cost items of the company to which the chosen method of strategic cost management is applied in order to significantly reduce these items and thus improve the financial situation of the company.
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Improvement of the controlling illustrated on a specific company
Staněk, Tomáš ; Petera, Petr (advisor) ; Fibírová, Jana (referee)
The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.
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An Analysis of the efficiency of local authorities' budgets - local and regional level of Ústecký region
Hellebrandová, Lenka ; Tomeš, Jiří (advisor) ; Opluštilová, Irena (referee)
The aim of the diploma thesis is to evaluate the efficiency of local governance in selected municipalities in the Ústecký region based on analysis of the use of finance. The theoretical part is devoted to the issues of public administration, governance and local budgeting with emphasis on the possibilities of evaluating the efficiency. The research focuses on the analysis of current and capital expenditure on development activities and solving local and regional problems - unemployment and social exclusion - for the period 2002 - 2012. Further research focuses on the use of EU funds. It was able to demonstrate the existence of significant differences in the efficiency of governance on the example of surveyed municipalities. Most of the local governments support short-term projects, whose benefits for local development are minimal, instead of investing in development and problem solving. Keywords: local authorities, selfgovernment, budget, structural funds, efficiency
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