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Financial Management of Construction Order
Lakuš, Jan ; Vítková, Eva (referee) ; Chovancová, Jitka (advisor)
This thesis defines the issue of financial management of a construction contract and its application in practical analysis of the financial management of the real costs of real construction contracts. The aim is to analyze the model of financial management and analysis of building contract cost management and financing on selected construction contract.
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Costing in selected sectors of agricultural company and intra-company prices determination
Kolumpek, Daniel ; Řezbová, Helena (advisor) ; Jana, Jana (referee)
The subject of this thesis is the cost in selected sectors of an agricultural company called Prima a.s. for the year 2013 and determination of the process of creating transfer prices. The literature search characterizes the costs along with its breakdown. In connection with these the calculation system is characterized, along with methods of calculation. The work is also focused on calculation formulas. Specifically, it introduces a generic calculation formula and the calculation formula for crop and livestock production. These issues are related to the formation of the transfer pricing described in the literature search. The framework of selected livestock sector characterizes the problems of breeding cattle in the Czech Republic, its economy and its related method of monetizing milk. The production of milk and its effectiveness relates to the amount of fed silage corn. Silage corn is one of the main entrances in the search of feed described.
The main part characterizes Prima a.s. as a company. It describes the basic business venture together with production factors. Further work to the plant and animal production enterprise. The crop production work includes a calculation of the cost of corn and consequently its manufacturing cost compared with the valuation for livestock production. Within the livestock production, the work deals with the characteristics of cattle. This part of my Dissertation work includes the main subject, the thesis and of milk production and its costs. Costing is compiled according to the methodology of the annual cattle in the country. Synoptic table is compiled with the main indicators of cost and these are then characterized in detail. Work in connection with this issue more deeply engages in the dissolution of indirect costs in this sector. Subsequently evaluated economics of milk production and cattle farming as a whole. Based on the set out analysis conclusions regarding the cost of milk production and the creation of transfer prices and recommendations are designed to minimize the costs for this sector in the agriculture company.
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Financial Management of Construction Order
Lakuš, Jan ; Vítková, Eva (referee) ; Chovancová, Jitka (advisor)
This thesis defines the issue of financial management of a construction contract and its application in practical analysis of the financial management of the real costs of real construction contracts. The aim is to analyze the model of financial management and analysis of building contract cost management and financing on selected construction contract.
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The settlement of intra-group supplies in the company
Bedřichová, Eva ; Roun, Vlastimil (advisor) ; Kratochvíl, Jiří (referee)
The aim of my thesis " The settlement of intra-group supplies in the company" is the way of intra-group supplies settling. The first practical part is focused on a description of intra-group supplies, intra-group prices, which are set for the supplies, and settling. Regarding to the analysis of the current settings of intra-group prices, in the second part it is supposed to be found improvement that could bring the company lower costs and higher performance.
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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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Calculation of a Transfer Price of the Individual Operations in a chosen Firm
Štěpánková, Iva ; Stejskalová, Irena (advisor) ; Tyráček, Petr (referee)
Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.
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