Auswahl der wissenschaftlichen Literatur zum Thema „Ekonomické kalkulace“

Hlavním cílem této práce je navrhnout fungování nově zřízeného střediska outsourcingu po stránce ekonomické, popsat metodiku jak postupovat při zadávání požadavku na nákup komponentů, jak plánovat spotřebu nákladů a jak náklady řídit. Práce obsahuje popis podniku, rozdělení typů outsourcingu, plánování nákladů a návrh reportů vhodných k zobrazení hodnocení střediska.

The diploma thesis is focused on the analysis of the power tools ergonomics and also on the economic impact on a sick employee in the Czech Republic. It presents the results of the characteristics of hand tools in terms of their design, usage positions and handling. It introduces current legislation and ergonomic methods, including the newly designed visual tool AAL. The tool enables ergonomic analysis of positional rotation of the limbs, torso and neck, including the input of strength and muscle parameters. AAL is integrated into Excel software with the possibility of integrating data from Rhinoceros software and the Grasshopper module, which automatically generates data. The analysis is based on 3D scans of 144 power tools that are divided into 11 groups. It analyzes 13 typical diseases and their economic impacts. From an economic point of view, the costs per sick employee are almost 57% higher compared to a healthy employee. The author's design of the ergonomic part of the tool is also part of the thesis.

The thesis deals with the construction of input cost calculations (corn silage and grass silage) for biogas stations in the agriculture firm Alfa. A partial goal is to construct an alternate pricing of those materials. On basis to the alternate pricing of the materials the thesis aims to evaluate this change in economic efficiency of biogas station. The thesis consists of the theoretical and the practical part. Literature overview in the theoretical part explains in detail company costs, cost calculation, investment decisions, financial resources, cash flows and investments´ evaluation methods. The practical part of the thesis is based on gathered data from the firm Alfa. The thesis shows in detail individual input costs that enter costs calculations of corn and grass silage. Furthermore, the thesis analyzes plant manufacturing overheads and administrative overheads. Allocation of overhead costs to individual performance is also part of the thesis. Personal suggestions of cost calculations are constructed on the basis of the partial changes in individual costs. The practical part ends with a calculation of economic efficiency of the biogas station on basis of personal suggestions. The conclusion of the thesis comments the results of the cost calculation of corn and grass silage in Alfa in the year 2014. In addition, this part evaluates and comments applied personal suggestions (1 and 2) and their influence on efficiency of biogas station.

Description and structure of the company. Description and characteristic of type of heating plates and heating medium. Analysis of the current selection of heating plates. Technological and economics aspects. Total estimation of aspects and suggestion of the best suitable alternate.

The goal of the submitted thesis is to evaluate the economic situation of the chosen company, which is the fakulty hospital in Motol. Faculty hospital in Motol is an independent organization funded by the directly subordinate to the ministry of health in the Czech Republic. Thesis is divided into two parts. The first theoretical part focus on indicators of economic analysis, describes the basic concepts and sources of financial analysis like cost structure, etc. The following describes the assessment methods of the financial situation in the hospital. The practical part cover the characteristic of hospital, the calculation of individual economic indicators including their interpretation, STEP analysis, classification of expense and revenue accounts, cost structure and cost calculation. The discussion describes overal summary of the economic situation in the hospital. The conclusion of the thesis includes evaluation and proposes of possible measures or recommendations for possible improvement of the hospital economic situation.

Abstract this thesis focuses on the draft process of the curriculum in the sphere of management accounting in the subject of accounting business academies in the Czech Republic. The work is divided into two parts, which are theoretical and practical. The first part involves analysis of current findings in the terms of economic and financial thinking and analysis of curriculum documents and educational aspects of teaching. The practical part consists of two parts of the research. Firstly, it investigates the opinions of accounting teachers about didactic aspects of teaching and subsequently it verificates the draft instruction with didactic tests.

In my thesis I set up two main targets. First was the complete description of an economic and controlling model in a successful company Logos a.s., second was analysis and the definition of strong and weak parts of that model. In addition to that, I suggested several changes and modifications dealing with identified weaknesses and minimizing threats to the described economic model. In a theoretical part of the thesis, based on studies of a scientific literature, I characterized theoretical frame to related problems, which I later tried to solve in a practical part my work. I defined controlling and what problems it is exactly trying to cope with. After that I mentioned information about controlling implementation into the company. The end of the theoretical part was about planning, budgeting and managing of the company and its projects. In the practical part of the thesis I first identified reasons and aims for the implementation of a new economic and controlling model into Logos a.s., consequently describing the model in detail. Then, based on methodology of SWOT analysis and brainstorming during meetings with company managers, I identified strong and weak parts of the whole model. In the final part of the thesis I suggested implementing several improvements trying to eliminate identified weaknesses and threats of the economic model.

The main aim of the thesis is to analyze the performance of the company providing economic services. The first part summarizes the basic information used to evaluate the performance of the company. Next part deals with comparison with competition and evaluation of profitability of selected orders by calculation method Activity-Based Costing. The final part proposes changes in cost management.

The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.

Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.