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Dissertationen zum Thema „Ekonomické kalkulace“
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1
Kunc, Martin. „Ekonomické zhodnocení outsourcingu výroby společnosti BAEST a.s“. Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1468.
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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.
2
Sovják, Richard. „Design a ergonomie ručního nářadí“. Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2021. http://www.nusl.cz/ntk/nusl-443159.
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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.
3
Vala, Filip. „Kalkulace nákladů ve vybraném odvětví zemědělského podniku – rostlinná výroba“. Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-257668.
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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.
4
Juřenová, Jana. „Návrh výběru druhu topných desek dle technologických a ekonomických aspektů“. Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2008. http://www.nusl.cz/ntk/nusl-228308.
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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.
5
Mašková, Lenka. „Ekonomická analýza vybraného podniku“. Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260216.
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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.
6
Stuchlíková, Gabriela. „Návrh zpracování učiva v oblasti manažerského účetnictví pro obchodní akademie v kontextu rozvoje účetního myšlení“. Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203845.
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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.
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Mazurek, Martin. „Ekonomický a controllingový model společnosti Logos a.s“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15648.
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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.
8
Hájková, Michaela. „Řízení výkonnosti podniku poskytujícího služby ekonomického poradenství“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402081.
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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.
9
Stehlík, Martin. „Návrh ekonomického informačního systému“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222479.
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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.
10
Maryška, Miloš. „Referenční model řízení ekonomiky podnikové informatiky“. Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-77067.
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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.
11
Filgas, Alexandr. „Návrh systému manažerského účetnictví společnosti SIINEKO Engineering s.r.o“. Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192012.
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The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.
12
Vágner, Jan. „Nákladová analýza moderního způsobu trestání“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-17414.
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The main objective of this diploma thesis is to compare the cost effectiveness of an imprisonment and a fine. Firstly, the thesis explores the theoretical view of economics, economic calculation, and the view of criminology and penology. Further, the thesis quantifies costs of the most important factors: the cost of realization of punishment, the cost of limitation of economic activity of individuals, the cost of change of health, and a cost of effect on prevention and protection. Lastly, the thesis gives suggestion on convinience of various types of punishment for different types of offences.
13
Ňorková, Eva. „Posouzení možnosti rekonstrukce a výstavby nového komunitního centra pro seniory v Hrubé Vrbce“. Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-377498.
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This thesis solves the problems of efficiency of investment injected into the reconstruction and the new building. The existing construction with its planning conception and technical solution defines clearly the edge conditions which depends on the rang of the reconstruction. But on the other hand the architectural solution of the new building is determined by the size and shape of the area. And in addition to that i tis necessarity to také into account also the costs of removal of the existing building. In the first part of the thesis the advantages and disadvantages of both variations are compared as well as the factors affecting their prices and then also the problems of the budgeting and the legislation applying to this subject. The second part of the thesis solves the question i fit is more advantageous to use the existing building of the basic school in the vallage of Hrubá Vrbka and to convert it into the community centre for seniors or if it is more advantageous to pul lit down and build a new building which will correspond with its character to the planned utilization. The costs of both variations are expressed numerically in the detailed expenditure badget. The return of investments is calculated, the comparison of both variations is given in the conclusion.
14
Vondra, Milan. „Ekonomické aspekty výroby kompozitních vrstvených materiálů“. Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-88659.
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POPELOVÁ, Vladimíra. „Ekonomické vyhodnocení podnikatelského záměru dopravní firmy“. Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251765.
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The main aim of the Dissertation was to create a method enabling evaluation of a business plan of a firm doing business in the field of freight transport. The Dissertation is based on an actual investment project in which the transport company takes part in two tender procedures. The specific nature of the transport sector complicated the possibility to use classical methods for the evaluation of investment efficiency. Application of the net pre-sent value method to an already implemented investment project confirmed that this method cannot be used to assess the business plan of the transport company. For this reason, it was necessary to draw up a price creation method for both the tender procedures able to en-sure positive profitability of the project with regard to specifics in particular tenders. The subject matter of the tender procedures was the request for proposal concerning vehicle sets of various specifications. The NAL (net advantage to leasing) method was used to decide about the manner of funding of the vehicle sets. For the other tender procedure, a calculation was made to optimize the route in terms of costs, whereby usability of the price creation method was verified in practice.
16
ČERNÍKOVÁ, Pavla. „Tvorba a aplikace systému finančně ekonomického hodnocení na konkrétním podniku“. Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-49376.
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The evaluated company is ZOD Vacov. The aim of my diploma thesis was to establish the method of the financially-economical evaluation on a concrete company, which is convenient for the analysis of this company and is based on financial statements and calculation. Another aim of my thesis was to apply created method in practice and to analyse obtained data with regard to company´s next progress and to utility of suggested methodology.
17
SAGAPOVA, Nikola. „Vytvoření logistického systému a ekonomického modelu pro provoz vědecké základny“. Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251720.
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The theme of this diploma thesis is The creation of the logistics system and economic model for research base operation. The main objective of this thesis is to create a logistics system for the operation of reseach base, desctiption of critical factors and suggesting few improvement proposals leading to the optimization in view of the logistics processes level and related logistics costs and simultaneously designing economic model of operation of the research base. To fulfill the objectives of the thesis, plenty of driven interviews was taken, there was also made some data mining from the internal accounting records and afterwards their processing while making the costings of the research base operation in addition to its possible renting to the third party.
18
Kaleta, Jan. „Budoucnost svobodná a společná: Spor The Zeitgeist Movement a Freedomain Radio jako konflikt vědeckých paradigmat“. Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-350771.
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The thesis analyses a dispute of two anarchist movements promoting Anarcho-Capitalism and an automated non-monetary economy. It asks the question whether the dispute can be explained in terms of paradigm conflict and not exclusively in political terms . The goal is to search for signs of scientific paradigm in an apparently ideological dispute. The thesis also examines the reasons why did the debate deteriorate into a personal and moral conflict of the representatives. The method of analysis is Grounded Theory, with reference to authors who interpret Kuhn's paradigm conflict as the consequence of an unconscious language barrier. Paradigm was operationally defined as a hierarchy of concepts with physical reference, theoretical network of the concepts and the scientific field objectives. The field objectives are the only reliable reference points between paradigms. The thesis sums up the debate between Anarcho-Capitalists and proponents of Resource-Based Economy and recovers the scientific answers and field objectives which were demanded yet missing in the debate. The thesis concludes that the debate can legitimately continue and that the ideological differences were mostly caused by a different scope of technical instruments and their describing paradigms, regardless of historical origin and...
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RIŽÁK, Daniel. „Produkt cestovního ruchu pro zrakově hendikepované v historickém centru města Tábora“. Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-49550.
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The main objectives of the theses is to analyse architectonical and other barriers in Tabor, its potentiality to receive visually handicapped visitors and to design a concrete solution. There were examined technical and architectonical facilities in the locality and economic presumptions of the project. The installation of outdoor tactile miniatures as the solution of our design was examined from the point of view of supply and also of potential demand. The calculation of presumable costs and earnings was made. The research made via questionaires among blind people makes also a part of the project.
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VOLFOVÁ, Hana. „Návrh organizace a managementu cestovního ruchu destinace Český Krumlov“. Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53456.
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Task of this work was to make analysis focused on current management of tourism in the city of Český Krumlov, models of other destinations and business enviroment. On basis of conclusion of those analysis were made posibilities of cooperation and comunication between business enviroment and Destination management ČK, and also were accepted specific steps to improve all activities of this organisation. Data gathered through managed interviews showed complex information of state of destination management in Czech Republic and abroad. In following comparation was found out, at what level is currently destionation managememt in Český Krumlov, Analysis of business enviroment defined relations, which can be improved and amplified, with privat enviroment of city. For purpose of creating communication base was designed specific platform Jourfix. As a next step suggestions for better organisation and coordination of activities of Destination management were defined, including its economic calculations. The main purpose was to correctly evaluate actual situation of this subject and to create specific solutions.