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Analysis of costs, revenues and profit in a capital company
BRAMBŮRKOVÁ, Libuše
The topic of the bachelor thesis is the analysis of costs, revenues and profit and loss in a capital company. This thesis is carried out in a company that deals with road motor transport. The objective of the thesis is to analyze the cost, revenue and profit and loss and suggest possible measures to save cost, increase revenue and thereby improve the overall profit and loss. The first step of the analysis is to examine the cost and revenue records of the entity, followed by horizontal and vertical analysis in the years prior to the formation of the limited company and also in the 2nd quarter in the years 2020 to 2022. After conducting this analysis, it was found that the major costs are diesel cost, labour cost toll charges paid both domestically and abroad and leasing. It was also found using a pairwise correlation coefficient that the company is highly dependent on one particular supplier, which could pose a threat to the company in the future. Suggestions for measures to reduce diesel costs are technical in nature, such as reducing idling and proper sail tension. Another possible step is to change fuel supplier. Targeting other customers is also a proposal to increase revenues.
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Analysis of the construction cost estimation
Koukolová, Denisa ; Mrňová, Zuzana (referee) ; Tichá, Alena (advisor)
The subject of the bachelor thesis is the analysis of the price development of the extension of the kindergarten Újezd and selected items from the budget. The thesis is divided into theoretical and practical parts. The theoretical part explains the basic concepts of price theory, costing, construction budget and costs. The practical part examines the development of selected items and materials from the budget and the total cost of construction from 2016 to 2023. The output of this work is a description and graphical representation of the development of prices of works and materials.
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Cost Management in Company
Jamný, Jakub ; Ing.Jana Kandrnálová (referee) ; Kocmanová, Alena (advisor)
This bachelor thesis focuses on the issue of cost management in XYZ, spol. s.r.o., a company engaged in rubber production, metal fabrication, self-service food sales, bakery and custom sewing. The thesis is divided into three parts: theoretical, analytical and design. The theoretical part explains the basic concepts and data that will be used in the following sections. The analytical part describes in detail the company itself, its financial situation and the costing methods. In the last part, which focuses on suggestions for improving the current situation, a system for cost allocation and subsequent optimization of costing for individual products is proposed based on the analysis.
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Selected financial optimization models
Bujnovský, Daniel ; Bednář, Josef (referee) ; Popela, Pavel (advisor)
This work is focused on models of optimal asset and liability management. The practical section illustrates various ways of modelling strategies depending on the problem formulation, chosen set of assets and the type of the used optimization technique. The main examples are portfolio immunization and the Yasuda-Kasai model together with the extended version of Markowitz model. The author provides across the work an overview of different financial risks and various tools for their measurement together with possible formulations of expected returns relevant to the studied models. The individual models are compared and often extended by other constraints in order to improve their practical applicability. From the point of view of the mathematical optimization several ways of input data generation are described for example by using the extended Brownian motion. All practical parts go hand in hand with illustrative pictures and codes. The necessary financial and mathematical theory is included as well.
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Determining the price of ancillary budget costs of the construction of a family house of ancillary budget costs
Hrdá, Gabriela ; Trtílek, Petr (referee) ; Tuscher, Martin (advisor)
The bachelor thesis is devoted to the problem of determining the price of ancillary budget costs of the construction of a family house. In the theoretical part, the budget costs are divided into elementary and ancillary costs and are described in more detail. More emphasis is placed on the ancillary costs, which are then discussed in the practical part. Its output is a list of items of ancillary costs that should be considered in the construction of the family house and their valuation. The summation gives the approximate total amount, which is then compared with the ancillary costs of the selected realized projects and also with the percentage rates reported by companies ÚRS and RTS in relation to ancillary costs. Finally, a price indicator for ancillary costs per unit of measurement and purpose is determined.
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Vertical Analysis of Costs in a Selected Construction Company
Kopecká, Světlana ; Kocourková, Gabriela (referee) ; Vítková, Eva (advisor)
The bachelor thesis deals with a vertical analysis of the costs of ZIPP Brno s.r.o. in the years 2017 to 2021 and compares the obtained values with the national average in the construction industry. The thesis is divided into two parts. The first part theoretically characterizes the construction industry, construction company and financial statements, describes the financial analysis including vertical analysis and defines and breaks down the costs. The second part introduces the evaluated company ZIPP Brno s.r.o., the subject of its business and prepares a vertical analysis of individual cost items, which are then compared with the national average in the construction industry.
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Cost Management in Construction Company
Nedbálek, Michal ; Kruntorádová, Markéta (referee) ; Pavláková Dočekalová, Marie (advisor)
The bachelor's thesis is focused on cost management in a construction company. The work is divided into three parts, namely the theoretical, analytical and design part. Accounting is described in the theoretical part, it is also devoted to the analysis of costs and their calculations. In the analytical part, I first described the company, the subject of business, the distribution of costs, the current calculation of indirect costs and the costing system. In the last draft part, I focused on changing the calculation of indirect cost calculations and changing the company's costing system.
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Cost Management in the Company
Závodská, Zuzana ; Pavláková Dočekalová, Marie (referee) ; Kocmanová, Alena (advisor)
The bachelor's thesis deals with the issue of costs and calculations in the company. The analytical part of the work is devoted to a detailed analysis of costs in Galvanika a.s. for three consecutive accounting periods. Based on the evaluation of the analytical part, solutions for optimizing costs and increasing profits in the company are subsequently proposed.
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Cost Management in the Company
Nejezchlebová, Šárka ; Mičák, Peter (referee) ; Kocmanová, Alena (advisor)
The bachelor thesis is focused on cost management in the company. The theoretical part deals with the explanation of concepts that are necessary to understand the topic. The following practical part presents the company ZEMAN Váhy s.r.o. and its current economic situation. The last design part applies the information from the practical part and proposes suggestions leading to cost optimization.
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