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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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An Application of costing in a commercial company
Doan Thi, To Uyen ; Vimrová, Hana (advisor) ; Kolísková, Martina (referee)
This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.
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Cost management tools
KAZÍK, Tomáš
The amount of costs is one of the major aspect in enterprise and so it is very important to monitor and manage them. The attention is devoted especially to cost management tool calculation. This section describes diverse methods of calculation, advantages and disadvantages of these methods. The practical part solves aplication of calculation in a specific real enterprise. Three products were choosen for an analysis. Total costs were separeted into direct costs and indirect costs . Direct cost can be assigned directly to cost object (product). Indirect costs (mostly overhead costs) can´t be assigned directly and constitute the most difficult problem in this work. It uses "cost allocation" for assignment to cost object, at traditional cost systems thank to "allocation base" and at modern cost systems thank to "cost driver". Cost calculation allows to identify all costs for the cost object and these particular costs can be then minimalize.
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Management Accounting as a Source of Information in a Chosen Company
Rydvalová, Adéla ; Lörinczová, Enikö (advisor) ; František, František (referee)
The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations.
The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology.
The document then presents an analysis of managerial accounting issues based on studies of scholarly literature.
The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets.
In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.
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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Blašková, Pavlína ; Lörinczová, Enikö (advisor) ; František, František (referee)
The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting.
The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.
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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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The Differentiation and the Calculation of the Costs of Procedures in the Particular Company
Rašková, Kateřina ; Šiška, Ladislav (advisor) ; Vimrová, Hana (referee)
This bachelor thesis with the title of The Differentiation and the Calculation of the Costs in the Particular Company is focused on the analysis of the costs and the calculation of procedures in a selected medical facility. The work is divided into two parts, a theoretical and a practical one. The theoretical part is based on the explanation of the basic terms of differentiated costs and calculations, while the practical one introduces the company and its costs. In the next part the costs are differentiated and the calculations of all the procedures are formed. The conclusion of the practical part is devoted to the proposal of the optimization of the costs in the selected medical facility.
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The use of calculations in the business management
Staněk, Tomáš ; Boučková, Markéta (advisor) ; Roun, Vlastimil (referee)
The presented Bachelor thesis entitled "The use of calculations in the business management", focuses primarily on the choice of the appropriate method of calculation and cost allocation base for fictitional company Dřevařez s.r.o. The work is divided into two main parts, one of which is theoretical and the other practical. The theoretical part is devoted to the explanation of the basic concepts used in the calculations. At the beginning of practical part manufacturing company, its organizational structure and product range are introduced. This is followed by the classification and description of all company's costs, which are then subsequently allocated by using the calculation methods for the individual products. The conclusion of the work is devoted to the evaluation of the methods used and the design of possible solutions to eliminate the deficiencies.
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Costing as a tool for costs management
KALKUŠOVÁ, Renata
This work deals with the issues of the formation and use of costings within the corporate practice. The aim is to create final costings of a selected cost unit (one hour of work of a wheeled excavator) and to evaluate the cost effectiveness and its profitability for the company. The theoretical section of the work focuses on basic terminology and it treats the importance of costings, classification of costs, types of costings, the methods of evaluation of effectiveness and the possible role of the costings within the analysis of the break-even point. The actual costing was compiled in the form of absorption (full) and variable costs. The work is based on the billed items of the costs which were all transferred to the direct and indirect costs. For the allocation of general management and administration costs and the manufacturing costs, the natural allocation basis worked hours was chosen. The obtained data provided the basis for the evaluation of the profitability of the product and for the calculation of the profit in the absolute amount with regard to different prices for one hour of work. The main result of the research was that the amount charged for the product does not reach its complete output expenses. Using the analysis of break-event point, we specified the volumes of output and its prices needed so that the product could make a profit.
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