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Dissertations / Theses on the topic 'Cost calculation methods'
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Kulíková, Andrea. "Zhodnocení kalkulací ve vybrané soukromoprávní korporaci a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444222.
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The diploma thesis deals with the analysis and evaluation of calculations in the Vedanta canteen of the company Jitřenka-Zlatá studna s.r.o. The aim of the work is to propose changes that will improve the current situation of the company. The proposals will be based on an analysis of the current state of cost classification, the method of calculation and the calculation system.
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Kubeš, Michal. "Kalkulace v podmínkách vybraného podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319458.
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The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
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Műller, Tomáš. "Studie kalkulačního systému v inženýrské organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222214.
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The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Janíčková, Nikola. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377929.
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This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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Hudečková, Veronika. "Zhodnocení kalkulací ve vybrané soukropomoprávní korporaci a návrhy na zlepšení zjjištěného stavu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383556.
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The diploma thesis is focused on realizing a critical analysis of the current classification level of costs and calculations in a chosen company that deals with custom production. The aim of the work is to propose a solution based on the identified shortcomings that meets the specifics and needs of the company, both for a cost breakdown and a calculations system.
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Dereškaitė, Rima. "Augalininkystės produkcijos savikainos skaičiavimo metodika." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050524_205952-14826.
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Research object – agricultural enterprises. Research subject – methodics of plant production cost calculation. Research aim – to analyze references and practical methods employed in plant produce cost calculation and to propose methodics improvements of plant production cost calculation. Objectives: 1) to analyze the essence of expenditure and production cost; 5) to examine the structure of production cost and to substantiate the expedience of expenditure calculation into cost; 6) to study methodics of plant production cost calculation in agricultural enterprises; 7) to submit proposals for improvement methodics of plant production cost calculation based on references study and research results. Research methods – logical and comparative analysis and synthesis of literature by Lithuanian and foreign authors, questionnaire questioning of agricultural enterprises, methods of logical and graphic modeling. After the study of produce cost essence, indices and their composition, calculation system and plant produce cost calculation methodology applied at agricultural enterprises, proposals were submitted for improvement methodics of plant production cost calculation.
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Klímová, Barbora. "Návrhy na zdokonalení řízení nákladů ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223775.
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The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.
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Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.
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Podlipná, Jana. "Controlling: Manažerský reporting v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77797.
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Documentation of business processes and results of operations including storing the entries in data warehouses inherently belongs to the current requirements for corporate governance. But still more valuable is the ability to process the collected data into information that is used daily as a basis for management decisions at all levels of corporate management. This thesis deals just with form and methods of organizing information into standardized reports, whereas the object of analysis is a separate internal department within a selected company. The aim of this work is a detailed analysis of department reporting, assessment of its informative quality, utility and benefit for users. The theoretical part includes methodological bases and general principles for creating reports. Content of the practical part is an entire description of standard reports with a focus on application of controlling methods, usage of reported data and detection of weaknesses. In conclusion part there was evaluated overall level of analyzed reporting system, there were summarized circumstances that affect its present-day form, and proposed additional indicators, that could enrich the current concept.
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Kutišová, Kristýna. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319460.
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This Master's thesis is focused on dealing with cost variances (deviations) and using of standard costing method. The main intent is to analyse current state and make an improvement proposal of focusing on variables in company which is producing server PCs. This thesis is divided into three parts, which are theroretical part, analytic part and proposal part. The theoretical part is focused on characteristics of controlling, costs, calculation methods, especially standard costing method and focusing on variances. In next two parts is made the analysis of current state and then are suggested some improvement proposals.
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Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.
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MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.
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This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Zelinková, Petra. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223341.
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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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Bentley, Kristen. "The Word Problem Factor: Assessing the Ability of Utah High School Career and Technical Education Students to Do the Math Involved in Formulating and Calculating Energy Cost Factors." BYU ScholarsArchive, 2014. https://scholarsarchive.byu.edu/etd/4341.
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Much research has been done showing the difficulty people have with word problems. This has been shown to be true for many types of word problems and for different demographics. Questions have remained unanswered regarding the reasons for this difficulty. It has been unclear if the word problems were hard because the people had forgotten or had not yet learned how to do the math calculations involved or for some other reason. This study deals with high school students who are currently in a high school level math class. They were given an assessment involving word problems and number-only problems. The results demonstrate that these students can do the math calculations needed for the problems but that the difficulty lies in their ability to formulate the word problems into correct mathematical expressions. Among the students in math classes higher than Secondary 2, it cannot be shown that those who have passed Financial Literacy demonstrate a significantly higher ability to do word problems with p > 0.05.
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Bergman, Jacques. "La méthode des modules fonctionnels appliquée à la détermination du coût d'un investissement : cas des unités pétrochimiques." Dijon, 1987. http://www.theses.fr/1987DIJOE002.
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L'analyse des methodes statistiques "d'analyse de donnees" a un large echantillonnage d'informations, obtenus soit directement 0 partir de sources de renseignements prives, soit en ayant recours 0 un logiciel de dimensionnement et d'estimation detailles a permis la mise au point d'une methode d'evaluation du cout d'un investissement developpee sous le nom de "methodes des modules fonctionnels". Apres avoir situe cette methode dans l'evolution historique des theories et des methodes d'evaluation des couts d'investissement, les supports informatiques necessaires à sa mise en oeuvre sont presentés. Les techniques d'echantillonnage, d'analyse des donnees sont décrites. Cette methode est appliquee à l'evaluation du cout d'une unite d'hydrocraquage du keroseneThe use of advanced statistical multivariate "data-analysis" technique for a large set of process data, obtained by a computer design procedure and by private IFP data, has led to a new rapide method of capital cost estimated for chemical plants. In the past a whole family of shortcut methods, using a modular approach has been conceived. Nevertheless the undertaking of an integrated project with extensive use of techniques such as principal component analysis, principales factor analysis and multiple linear regression together with modular principles and cost structure philosophy, seems not to have been made thusfar. We chose, as in the detailed IFP evaluating method, to maintain the modular approach model, changing only the conception of the chemical processing block. There a functional approach led to the concept of functional modules based mainly on the basic concept of unit operation. Otherwise for each functional module prior statistical analysis highligted the appropriate set of correlating variables regarding more than one hundred possible configurations. This procedure ensured a remarkable flexibility when the final correlating model was developped. The general nature of this work is heightened by a set of factors, ensuring a choice of materials compatible with the involved products specification. The application of these elements to a large set of process data has enable us to obtain a more reliable and rapid methodology of capital-cost forecasting. All that needs to be used is a basic flow-sheet indicating : the nature of the products to be treated, both the functional modules and their operational conditions and a material balance detailing the main streams. Results will be presented by monographs or by a set of equations, geard for pocket-calculator programs. Devised for use mainly in the early stages of process development, where a detailed equipment configuration is not available, the method has nevertheless shown good accuracy for detailed process estimating
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Jasiūnaitė, Reda. "Valdymo apskaitos modelis vidutinio dydžio gamybinėje įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185104-12881.
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Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą]Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]
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Vicario, Junior Ezio. "Cálculo do custo do capital de terceiros: uma análise comparativa entre as formas de cálculo das empresas do novo mercado no período de 2008 a 2012." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1565.
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Previous issue date: 2013-12-16The main objective of this study is evaluate the differences between two methodologies used to calculate the cost of third part capital, especially after Brazilian Law 11.638/2007 and 11.941/2009 and guidelines issued by Accounting Pronouncements Committee that brought significant changes in the financial statements. The first calculation method uses the information available in the year's Balance Sheet and Income Statement and, the methodology, the data contained in the Financial Statements notes. The study scope selected 38 companies listed on the "Novo Mercado" of Bovespa's Corporate Governance, from 2008 to 2013, companies that use to provide to the market and stakeholders transparency, high quality information and the necessary level of disclosure required for a business decision. Considering this universe of 38 analyzed companies, it is possible to note that there are significant differences between the two methodologies, s howing conflict of information and, therefore do not meet the expectations of stakeholders. The analyze also showed that the data included in the Financial Statement Explanation also need a standardization, which would make the analysis and comparisons between companies easier
O principal objetivo deste estudo é avaliar as diferenças entre as duas metodologias de cálculo do custo de capital de terceiro, especialmente após a Lei n º 11.638/2007 e 11.941/2009 e orientações emitidas pelo Comitê de Pronunciamentos Contábeis, que trouxeram mudanças significativas nas demonstrações financeiras. A primeira forma de cálculo utiliza as informações disponibilizadas no Balanço Patrimonial e o Demonstrativo de Resultado do Exercício e a segunda forma, os dados contidos nas Notas Explicativas. Foram selecionadas as empresas inscritas no Novo Mercado de Governança Corporativa da Bovespa, no período de 2008 a 2013, por possuírem exigências de fornecerem ao mercado e as partes interessadas, transparência, qualidade na informação e o nível de disclosure necessários à tomada de decisão. Considerando o universo de 38 empresas analisadas, foi possível comprovar que existem diferenças significativas entre as duas formas de cálculo, evidenciando que essas informações conflitam em suas apresentações e, portanto, não atendem às expectativas dos Stakeholders. As análises demonstraram ainda que os dados das Notas Explicativas carecem de padronização em suas apresentações, o que facilitaria as análises e comparações entre as empresas
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Neubauer, Ondřej. "Kalkulace výrobních nákladů ve firmě Tomášek Milan - TOMEX." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224527.
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This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.
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Vondrák, Tomáš. "Aplikace vybraných způsobů ocenění na rodinný dům v Kamenném Újezdu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-316897.
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The theme of master's thesis is the application of selected methods of valuation on a house in Kamenný Újezd. Thesis deals with theoretical foundation, which describes the basic principles of valuation used, including basic terminology and legislation, and secondly, the work also deals with practical application of the theoretical basis. Practical part includes a description of the location where the family house is located, there is a description of the family house, describing the situation on the local real estate market valuation of selected family house, selected cost methods and by direct comparison and there is also mentioned valuation of land used the construction methods using Naegeli. This award builds on the evaluation of performance each of the valuation methods, comparing the calculated price of shares price of shares listed on the valuation ordinance and the conclusion of this work consists of a total recap the results of the valuation.
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Kao, Li-Hul, and 郭麗華. "Comparisions of Indirect Cost Calculation Methods for Compensation Claim." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/08043343054739256969.
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碩士國立成功大學
土木工程學系碩博士班
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The claim that the contractor proposes for the project dispute includes direct and indirect cost. Direct cost is for construction physical items and listed as contract items. However, indirect cost is spent on supporting the company or site office to complete the project and the contract doesn’t has definite items. So it is named as overhead which accounts for a certain percentage of direct cost. In the project dispute or lawsuit, the amount of indirect cost is usually argued. Because it is difficult to know whether and how much the contractor has spent indirect cost, the client is usually unwilling to pay for it. The compensation of this part is viewed relatively inconsistent and the judge’s opinion seems to be the key to decisions in most cases. As a result, a reasonable method is needed to calculate indirect cost for compensation. The purpose of this research is mainly to explore the methods for calculating indirect cost and identify the advantages and preconditions of different methods. First, the indirect cost is classified into site overhead and home-office overhead. Second, the domestic practice usually uses Actual Cost Method and Proportion Method, which are analyzed and compared with foreign methods, like Eichleay Formula, Total Direct Cost, and Canadian Method in order to generalize the suitable adoption situation, precondition and limitation of these methods. Finally, this thesis analyzes six cases of domestic projects, classifies indirect cost to find out the rules of compensation, and understand the reasons for compensation success or failure.
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PYROUTKOVÁ, Martina. "Přístupy ke kalkulaci nákladů ve zvolené společnosti." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-153580.
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This thesis evaluated the system costing in the chosen company. The two selected products were applied two methods for calculating calculation. It was recommended calculation of overhead surcharge according to purchase prices of selected products. Prices of the products were compared with the price of the competition. Finally, it was recommended measures to reduce company costs.
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BENEŠOVÁ, Lenka. "Řízení nákladů ve vybraném podniku." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175745.
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Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.
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Кудро, А. С., and A. S. Кudro. "Финансовая политика по управлению затратами предприятия : магистерская диссертация." Master's thesis, 2019. http://hdl.handle.net/10995/78999.
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Final qualifying work (master's thesis) is devoted to the study of the costs of the enterprise for the production and sale of products in the conditions of modem market relations. The subject of the study are the economic relations arising in the process of cost management system as а result of their systematization based on the development of theoretical discussion, methodology and detailed analysis of the cost structure of а large Russian airline, identifying problems and developing ways to solve them. In conclusion, indicated recommendations for managing and optimizing the cost of production and sales of products.Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию затрат предприятия на производство и реализацию продукции в условиях современных рыночных отношений. Предметом исследования выступают экономические отношения, возникающие в процессе управления затратами. Целью данной магистерской диссертации является совершенствование системы управления затратами компании в результате их систематизации на основе развития теоретической дискуссии, методологии и детального анализа структуры затрат крупной российской авиакомпании, выявлении проблем и разработки путей их решения. В заключении обозначены рекомендации по управлению и оптимизации затрат на производство и реализацию продукции.
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LÍSKOVCOVÁ, Eva. "Řízení nákladů ve vybraném zemědělském podniku." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153576.
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The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.
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Chiang, Ya Hsin, and 江亞欣. "First Principles Calculations of MnS、FeS、CoS and NiS Using LAPW Method." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/40445626438658959449.
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Marcoux-Moisan, Maxime. "Effet de la classe ou expériences scolaires? : étude sur l'élaboration et la variation des aspirations scolaires réalistes des étudiant(e)s canadien(ne)s au regard des études universitaires." Thèse, 2015. http://hdl.handle.net/1866/13574.
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Cette thèse a été réalisée, entre autres, grâce à une subvention reçue du Fonds de recherche du Québec – Société et culture et de son partenaire le ministère de l’Éducation, du Loisir et du Sport (MELS)
Les analyses contenues dans cette thèse ont été réalisées au Centre interuniversitaire québécois de statistiques sociales (CIQSS), membre du Réseau canadien des centres de données de recherche (RCCDR). Les activités du CIQSS sont rendues possibles grâce à l’appui financier du CRSHC, des IRSC, de la FCI, de Statistique Canada, du FRQSC ainsi que de l’ensemble des universités québécoises qui participent à leur financement. Les idées exprimées dans ce texte sont celles des auteurs et non celles des partenaires financiers.Ce travail explore le phénomène social que sont l’élaboration et la variation des aspirations scolaires réalistes chez les finissants du secondaire tout au long de leurs études, soit sur une période de huit années. L’idée est de faire ressortir les fac-teurs en jeu, en se référant aux deux concepts sociologiques d’importance dans le milieu de l’éducation que sont l’habitus de Pierre Bourdieu et la rationalité de Ray-mond Boudon. En somme, cette thèse explore dans quelle mesure les facteurs liés à au parcours de l’élève (base de référence pour un calcul rationnel) et à l’héritage so-cioculturel (habitus) peuvent intervenir sur l’élaboration des aspirations scolaires dites réalistes et la variation des aspirations. Les analyses ont été effectuées en deux temps. La première consiste en une régression logistique pour l’analyse transversale selon les données de l’enquête au-près des jeunes en transition (EJET). Analyse qui avait pour intention de faire ressor-tir les principaux facteurs qui interviennent lors de l’élaboration d’une aspiration sco-laire chez les élèves canadiens qui sont à la fin de leurs études secondaires. Par la suite, une seconde analyse a été faite, toujours avec les données d’EJET, afin de poser un regard longitudinal sur ce phénomène afin de prendre connaissance des facteurs qui interviennent tout au long de leur parcours; pour ce faire une régression d’estimation d’équation généralisée a été effectuée. Les résultats tendent à suggérer que l’élève exécute bel et bien un calcul ra-tionnel pour l’élaboration et la variation des aspirations scolaires réalistes, mais un calcul qui est, avant tout, influencé par l’habitus, surtout selon le niveau d’études des parents (capital culturel institutionnalisé). Par ailleurs, ce calcul rationnel serait da-vantage influencé par la moyenne générale déclarée lors des études au secondaire et lors des premières années à la suite des études secondaires. Ainsi peut-on dire que l’élaboration et la variation d’une aspiration scolaire réaliste se conçoivent sur la base d’un héritage culturel et d’un parcours scolaire constitués d’un ensemble d’expériences scolaires récentes, qui pourrait se conceptualiser sous « la rationalité en habitus ».
This thesis investigates the social phenomenon of the elaboration and adjustment of realistic educational aspirations for high school graduates during the ten-year period preceding graduation. Its aim is to determine which factors most affect realistic edu-cational aspirations in the light of two major sociological concepts: Pierre Bourdieu’s concept of habitus and Raymond Boudon’s concept of rationality. In short, this thesis explores the manner in which factors linked to educational experience (the baseline for rational calculating) and to sociocultural heritage (habitus) may affect the cons-truction of so-called realistic educational aspirations and their adjustment The analyses are done in two distinct parts. The first part consists of logistic regres-sion analysis using cross-sectional data drawn from the Youth in Transition Survey (YITS). The aim of this analysis is to identify the main factors that enter into consid-eration during the construction of educational aspirations for Canadian students ap-proaching high school graduation. The second part, also using YITS data, examines this phenomenon with a longitudinal perspective in order to identify which factors affect aspirations throughout Canadian students’ educational experience. This is done using generalized estimating equations (GEE) regression. The results show that young students, predictably, use rational calculation when con-structing and adjusting realistic educational aspirations, but also that such a calcula-tion is highly influenced by the habitus, especially by the parents’ education level (institutionalized cultural capital). Moreover, the students’ calculation proves to be significantly constrained, when assessing the risks of following different educational aspirations, by the self-reported overall high school average and additional grades in the first years of a postsecondary studies.
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PÁLENÍKOVÁ, Lenka. "Geodetické práce v investiční výstavbě." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51158.
Full textAbstract:
The accuracy appraisal and its evaluation with what the results of geodetic work are being achieved will be shown in this graduation thesis. As well as the related legislation and economic point of view of the price setting in comparison to other geodetic companies. One of the major surveyed area is testing of the used instruments - confrontation of achieved values with the values stated by manufacturer, accuracy analysis of the used methods and allignment of independent measurements of equal magnitude.