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Costing in the Selected Firm
Zelinková, Petra ; Vrtalová, Jana (referee) ; Hanušová, Helena (advisor)
The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.
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Reporting in the Selected Firm
Koubková, Martina ; Hovadík, Vladimír (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.
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Analysis of managerial accounting in manufacturing company
ŠTĚPÁNOVÁ, Kristýna
Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.
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Controlling as a Part of Business Information System
NOVOTNÁ, Vendula
This thesis deals with controlling and analyses role of controlling in company. The first part explains definition of controlling, how it has developed, and what roles and aims of controlling are. Furthermore, this part identifies role of controller and describes controlling tools. Practical part firtsly presents basic information about a company chosen for analysis and its use of controlling. Secondly, an overview of controlling is presented based on information provided by interviewed professionals working in the company. Finally, suggestions for optimization of controlling in the company were recommended.
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