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Dissertations / Theses on the topic 'Costs calculation'

Author: Grafiati

Published: 28 June 2021

Last updated: 6 February 2022

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1

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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2

Wiegmann, Dirk. "An activity-based cost model for design-concurrent calculation." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-03032009-040709/.

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3

Blomqvist, Johan, and Camilla Grönnå. "Skillnader mellan kalkylerade och verkliga byggkostnader : Analys av orsaker till avvikelser i produktionskalkyler." Thesis, KTH, Byggteknik och design, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-101676.

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Detta examensarbete är det avslutande momentet för programmet ”Byggteknik och Design” på ”Kungliga Tekniska Högskolan” i Haninge. Arbetet utfördes för byggföretaget Einar Mattsson Byggnads AB. Uppgiften var att ta reda på varför kalkylerade och verkliga kostnader för nybyggnadsprojekt skiljer sig. Studien baserades på produktionskalkylerna för fyra projekt och ntervjuer med minst en inblandad från varje projekt. De fyra poster som påvisade de största negativa avvikelserna i produktionskalkylerna för respektive projekt identifierades och orsaker till att dessa projektspecifika poster avvek utreddes. Utöver detta jämfördes, mellan projekten, vanligt förekommande poster med negativa differenser. Orsakerna till avvikelserna för dessa gemensamt avvikande poster utreddes även. Det slags fel som låg till grund för största delen av avvikelserna på de projektspecifika posterna var kalkyleringsfel. Undersökningen visar även att många enhetstider generellt är mer eller mindre felaktiga för företaget och att erfarenhetsåterföring därför är viktigt. Därför rekommenderas företaget t.ex. att lägga mer fokus på erfarenhetsåterföringen.
This thesis is the final moment for the program “Byggteknik och Design” on ”Kungliga Tekniska Högskolan” in Haninge. The work was done for the construction company “Einar Mattsson Byggnads AB”. The task is to find out why the calculated and actual costs for building projects differ. The study is based on production estimates of four projects and interviews with at least one involved from each project. The four entries that showed the largest negative deviations in the production estimates for each project were identified and the reasons why these project specific entries differed were investigated. In addition comparisons were made, among the given projects, of common entries with negative differences. The reasons for the deviations of these common deviating entries were investigated as well. The kind of error that was the basis for most of the deviations in the project specific entries were errors in calculus. The survey also shows that the calculated times that are invested per unit of element are generally wrong for the company and that therefore feedback of experience is important. The company is therefore recommended, for instance, to put more focus on feedback of experience.

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Chovítek, Břetislav. "Kalkulace ceny a její uplatnění v řízení podniku I." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3973.

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In the selected company will be implemented the general methodology of calculation of the own costs as a basis for the formation of prices. It will be analyzed the effect of the method of the own costs calculation on business management.

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5

Šenkýřová, Martina. "Problematika řízení nákladů a výnosů ve zvolené firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10122.

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The basic theoretic bases of mamagement costs and revenues. The short characteristic of the company. The analysis of basic and external process of the firm icnluded their discription and consequences. The analysis of the costs and revenues of the company directly linked on the company processes. The basic preparation on completion ISO standards.

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6

Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.

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The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

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7

Tichá, Lucie. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15650.

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The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible production cost saving.

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8

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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9

Rybníčková, Michaela. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223830.

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This diploma thesis is focused on the costs analysis and assessment of the current state of the cost management in company LITAS s.r.o. The theoretical part clarifies the issue of costs and calculation. The thesis itself involves the company profile; the other part is devoted to the cost analysis and the cost management system in the company. In conclusion, the current situation of the cost management is assessed, as well as some proposals and recommendations for the improvement of the company cost management are listed there.

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10

Brierley, John A. "The calculation of product costs and their use in decision making in British manufacturing industry." Thesis, University of Huddersfield, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430290.

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11

Pinchuk, Ivan. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10222.

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Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.

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12

Říhová, Kristýna. "Kalkulace nákladů na dílčí činnosti ve firmě poskytující zakázkové služby." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16879.

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The thesis is divided into two parties. In the theoretical part are defined costs, calculation and costing system. The second part of this thesis includes company description and analysis of the previous and new costing system.

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13

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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14

Hoch, Lukáš. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222145.

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The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.

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15

Nestle, Ingrid [Verfasser]. "The costs of climate change in the agricultural sector : a comparison of two calculation approaches / Ingrid Nestle." Flensburg : Zentrale Hochschulbibliothek Flensburg, 2012. http://d-nb.info/1028080921/34.

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16

Hermanová, Lucie. "Nepřímé náklady jako faktor konkurenceschopnosti ve stavebnictví." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240387.

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Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.

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17

Duchoň, Vladimír. "Nákladové kalkulace výkonů prováděných na Ústavu soudního lékařství ve Fakultní nemocnici Hradec Králové." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76932.

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The main aim of the thesis is the recalculation of cost for services provided in the Institute of Forensic Medicine in University Hospital Hradec Králové. The theoretical part includes, inter describtion of each calculation methods, comparation of medical services "market" with a purely market-base business sector. Practical parts consists of calculation of cost and subsequent comaparation with the values valid since 2005. Newly calculated cost should determine the actual amount of payment for services provided.

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18

Dostálová, Tereza. "Návrh optimalizace modelu výpočtu nákladů pro inovovaný produkt." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377370.

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Diploma thesis is focused on optimization cost model for innovative product in production plant in Brno, in business AŽD Praha s. r. o. Based on theoretical knowledge and analysis of the current costing model of the original product version and the innovated version of the product, the design part will be optimized the cost calculation model for the innovative product and it will be proposed controlling concept of cost calculation. Described proposal for optimizing the cost calculation model leads to an overall improvement of the cost management system in AŽD Praha s. r. o.

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19

Jonsson, Linda-Maria. "Besparingsmodell för produktivitetshöjande arbete inom skärande bearbetningsteknik." Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-19331.

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The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part. Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers’ outcome. The suppliers’ outcome is later used as the basis in price negotiations which means that Volvo Powertrain Production Köping lacks information that can improve their outcome of a negotiation. The aim of the project is to increase understanding of how activities of processing technology affect productivity through a spreadsheet model. Starting with a current status report and a literature review revealed that many companies are missing an hourly rate designed at machine level. There are theories saying that the machine hourly rate should be allocated for both producing state and downtime, which in subsequent interviews with other companies proves to be far from being reality. Collected information was analyzed and a model was developed. The model has been tested in two improvement projects and the outcome has been compared with existing calculations from tool vendors. The result of the thesis is a standardized savings model with a machine specific hourly rate, taking into account both producing and downtime states. The savings model is based on the currently used Cost Deployment system. The proposed spreadsheet will monitor the outcome of tool suppliers which will result in a better control of cost savings and price negotiations. The savings model is not solely for savings calculations; the model also helps the user to understand how different parameters affect the cost of manufacturing. The expectation is to increase cost awareness and reduce the risk of sub-optimization in Volvo Powertrain Production Köping´s operations. The developed hourly rate is not specific to processing technology but the entire company can benefit from the spreadsheet. From a wider viewpoint, the model is applicable to manufacturing companies that have a detailed loss monitoring system similar to Cost Deployment.
Marknaden utvecklas och konkurrensen ökar vilket medför ett ökat tryck på företagen att behålla sin konkurrensfördel. Att arbeta med kostnadsbesparingar är det säkraste sättet för att öka förtjänsten på kort sikt men även i ett längre perspektiv. Volvo Powertrain Production Köping har ett övergripande mål som innebär att kostnaderna ska reduceras med nio procent på tre år. För att uppnå målet arbetar Volvo Powertrain Production Köping med World Class Manufacturing där bearbetningsteknik utgör en viktig del. Volvo Powertrain Production Köping saknar en standard för hur besparingar inom bearbetningsteknik ska beräknas. Detta medför svårigheter att kontrollera och följa upp den egna verksamhetens utfall men också svårigheter att kontrollera verktygsleverantörernas utfall som ligger till grund för inköpsförhandlingar. Syftet med examensarbetet är att öka förståelsen för hur aktiviteter inom det bearbetningstekniska området påverkar produktiviteten genom en kalkylmodell. Arbetet började med en nulägesbeskrivning och en litteraturgenomgång som visade att många företag saknade en timkostnad framtagen på maskinnivå. Det finns teori som säger att maskintimkostnaden bör finnas både för producerande tillstånd och stillestånd vilket i efterföljande kvalitativa intervjuer med andra företag visar sig vara långt ifrån verkligheten. Insamlad information analyserades och en modell utvecklades. Modellen har testats i två förbättringsprojekt och utfallet har jämförts med befintliga kalkyler från verktygsförsäljare. Resultatet av examensarbetet är en standardiserad besparingskalkyl med en maskinspecifik timkostnad där hänsyn tas till om maskinen producerar eller om maskinen har oplanerat stillestånd. Besparingskalkylen är baserad på Cost Deployment som redan används inom Volvo Powertrain Production Köping. Besparingsmodellen är inte enbart till för att beräkna besparingar utan modellen kan också hjälpa användaren att förstå hur olika parametrar påverkar tillverkningskostnaden i hopp om att öka kostnadsmedvetenheten och minska risken för suboptimering i den egna verksamheten. Den framtagna timkostnaden är inte specifik för bearbetningsteknik utan hela företaget har nytta av kalkylen vid besparingsberäkningar. I ett större perspektiv är modellen applicerbar på tillverkningsföretag som har en noggrann förlustuppföljning liknande Cost Deployment.

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20

Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.

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The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.

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21

Karlsson, Axel. "Framtagning av beräkningsmall för rullaxlar." Thesis, Högskolan Väst, Avdelningen för maskinteknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-7973.

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Möjligheter att förbättra Hofpartner ABs beräkningsmall för rullaxlar har undersökts. Undersökningen har fokuserat på användarvänlighet, ekonomi samt hållfasthet. Målet var att göra mallen mer lättanvänd. Nuvarande mall undersöks med resultat att den är väldigt svår att följa samt att dess värden inte överensstämmer särskilt bra med verkligheten i de flesta avseenden. Arbetet koncentreras därmed på att identifiera de existerande problemen och att åtgärda dem. Mallens funktioner utvärderas och beslut fattas om att reducera mallen till att endast hantera information som regelbundet används av företaget. Genom att minska mängden data ses möjligheter att göra mallen enklare att följa och mer lättanvänd med mindre krav på förkunskaper. Nya formler för hållfasthetsberäkningar framställs och implementeras i en nyskapad mall. Formlerna kontrolleras med analyser i FEM. Analyserna visar att de nya beräkningarna ger resultat närmare verkligheten. Kostnadsberäkningarna har konstruerats som en grund till Hofpartner att bygga vidare på. Formler är implementerade men en undersökning av företagets produktion krävs för att uppnå korrekta resultat. Undersökningen behöver utföras för att kartlägga tidsåtgång för företagets produktion, arbetet har endast lett till uppskattningar. Om undersökningen utförs har Hofpartner möjlighet att åstadkomma mycket rimliga resultat i mallen.
In this project the possibilities to improve Hofpartner AB's calculation model for reel shafts has been investigated. The investigation has focused on user friendliness, economy and strength calculations. The goal was to make the model easier to use. An investigation of the current model shows that it is difficult to follow the calculations and that the results in most cases are not particularly accurate. Thus the work is focused on identifying the existing problems and improving on them. Several of the functions in the model are removed and the model now only handles information that are used with some regularity. By reducing the amount of data covered by the model possibilities is seen to simplify usage and to reduce the amount of necessary prior knowledge. New formulas for the strength calculations are presented and implemented in a new model. The formulas are verified by analysis with FEM. The analysis shows that the model is providing results close to the real values. The economical calculations are constructed as a basis for Hofpartner to continue developing. The necessary formulas are implemented but an investigation of the company's production process is necessary to achieve correct results. The newly constructed model mostly contains estimates of costs related to production time and material. If these estimates are updated with correct values Hofpartner has the possibility to achieve very reasonable results in their model.

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22

Petr, Martin. "Kalkulace nákladů v kamionové dopravě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75376.

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Master's Thesis is dealing with cost calculation in truck transport in view of smaller freight and spedition bussines firm which is operating on Czech territory. The main point is to break down cost calculation for all kinds of vehicles, which are owned by analysed firm, relative to the monitored period. Created cost calculation will serve to the employees by price setting for the transport services in future.

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23

Čadková, Hana. "Analýza nákladů v podniku Jihočeská zelenina, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113250.

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The Master's thesis with the title the analysis of costs in the company called Jihočeská zelenina a.s. The work is divided into theoretical and practical part. The theoretical part prepared the basis for the subsequent practical part. The aim of this thesis was to evaluate financial and managerial accounting system in controlling costs in Jihočeská zelenina a.s. and propose solutions for their effectiveness. First was described the organizational structure of the company and its range of products and was mapped his previous work with information at all levels of management. The way of preparing calculations and their current form was solved then. A new possibility how to prepare the calculation was proposed after it. At the conclusion was written about the technical aspect of the topic. They were designed different software solutions in the existing enterprise accounting software, in application MS Excel or the possibility of purchasing a new software programme.

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Lamoš, Radek. "Posouzení možnosti rekonstrukce a nadstavby samoobsluhy v Lelekovicích." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-382221.

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The diploma thesis focuses on reconstruction of the supermarket in city called Lelekovice. There are two different options of reconstruction. First option includes saving the old building and then do reconstruction and extension. For this case is made itemized budget according to project documentation. Second option is based on building totally new object including demolition the old one. Price of this option is based on itemized budget and budget indicator. In the end these two options are compared and evaluated.

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25

Stejskalová, Anna. "Kalkulace v podmínkách vybraného podnikateského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225012.

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The subject of thesis is elaboration of a calculation model of a product, which will serve for the purposes of supply-demand management and customer acquisition. The calculation model is intended for engineering company, which can use it for calculation of simple to moderately complex products.

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Svoboda, Lukáš. "Optimalizace tvorby cenové nabídky." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-227074.

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The diploma thesis deals with problems of calculation of price offers. The theoretical part provides a breakdown of costs and their determination, explains the division of public contracts by the expected values and the conditions of qualification of candidates. The practical part of this thesis explains the optimized procedures of price offer of the specific building company, in preparing the direct and indirect cost on an example of the public contract. In conclusion the price is compared to the real costs.

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Nováčková, Eva. "Metody plánování a řízení režijních nákladů vybrané komponenty." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399842.

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Master´s thesis is focused on overhead costs and calculation of the selected product. There are hourly rates, a proposal for a new updated calculation and steps leading to this update. It deals with possible benefits and the impact of the proposed change on the company's performance. The thesis also contains theoretical knowledge of the processed areas.

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28

Menzelová, Monika. "Analýza controllingového modelu společnosti ČD Cargo, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73843.

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The aim of my work is to evaluate the operation of the controlling model, the company created for the purpose of allocation of costs to revenues, respectively sales contracts, and to find possibilities for improvement. The reason is to evaluate these contracts from various aspects, namely profitability, cost intensive, contribution to overall profit, etc. A key element of the model are the rates determined by using calculations based on the individual activities. Therefore, work is currently focused on refining and possible reducing of calculated rates and also quantifying these changes through analysis. The aim is also to find more appropriate tools that would complete the existing calculation, and that management could use while managing the company. To ensure the effect on rates it has been especially suggested to change an approach to depreciation and labor costs. As the complement of the existing calculation was recommended using the variable costing and the target costing.

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Vázlerová, Marcela. "Cena vody ve vybraných obcích České republiky." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2019. http://www.nusl.cz/ntk/nusl-391935.

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The diploma thesis deals with the problems related to operation of water supply and sewerage systems in the Czech Republic. The view is focused on the calculation of the water price for the customer because of large scope of the topic. The diploma thesis also describes the technical development of water management infrastructure, ways of operation of water supply and sewerage systems and the development of water and sewer rate price. The main aim of the thesis is to describe the specific situation in the selected village and the voluntary association of municipalities. It is focused to calculating water and sewer rate price. For a good overview in the prices of water and sewer rate in the Czech Republic, the prices in the selected municipality and the voluntary association of municipalities are compared with prices in the Czech Republic, in general.

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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.

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The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.

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Yablonskyy, Yevhen. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223677.

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The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

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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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Kovářová, Lucie. "Kalkulace v Zemědělském družstvu se sídlem ve Sloupnici." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224494.

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The diploma thesis is focused on the evaluation of the costing system at the Agricultural Co-operative based in Sloupnice. The aim of this work is to develop a calculation of winter wheat which would fully meet the needs of the company´s management in evaluating the effectiveness of the cost spent on growing it. The proposal part then presents options worked out to address the problem areas found in analysing the current situation.

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Elias, Ana Maria. "Development of a systematic approach for the inclusion of accident risk factors in the calculation of road user costs for construction zones." [Florida] : State University System of Florida, 1998. http://purl.fcla.edu/fcla/etd/amd0041.

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Thesis (Ph. D.)--University of Florida, 1998.
Title from first page of PDF file. Document formatted into pages; contains xv, 390 p.; also contains graphics (some in color). Vita. Includes bibliographical references (p. 384-389).

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Gazda, Štefan. "Riadenie nákladov na IS/ICT vo vybranej spoločnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165055.

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The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared.

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Šimčíková, Daniela. "Controlling společnosti Gumárny Zubří, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222557.

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The master’s thesis focuses on controlling of the company Gumárny Zubří, a.s. It deals with analysis of controlling activities of the company and describes use of controlling instruments. On the basis of the analysis, the diploma thesis indicates weak areas and suggests possible solutions. It focuses on chosen problems solution in details and applies a suitable method which leads to improved and efficient corporate management.

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Vrána, Martin. "Návrh vnitropodnikového informačního systému ve firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221548.

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Master's thesis deals with the intradepartmental informative system in firm Pavel Šálek. The work includes the analysis of current state and the suggestions to implementation of new intradepartmental informative system to achieve improvement in the sphere of intradepartmental leading.

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Netušilová, Tereza. "Porovnání ceny stavebního objektu v ČR a zahraničí." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-227036.

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This Master’s thesis is focused on pricing, budgeting and calculation in domestic and foreign conditions. It analyzes and evaluates advantages and disadvantages of both ways of price development, as well as the price of a construction object itself in the Czech republic and abroad.

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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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Sloviaková, Michaela. "Rozpočtový proces a zpracování rozpočtu ve firmě zabývající se výrobou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113653.

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The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

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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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Kazlauskaitė, Rimantė. "UAB „Omniteksas” veiklos išlaidų optimizavimas." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090615_144140-73235.

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Šio darbo tikslas pateikti galimus sprendimus UAB „Omniteksas“ veiklos išlaidų optimizavimui, remiantis valdymo apskaitos principais. Darbo uždaviniai: 1. Atlikti UAB „Omniteksas“ vidinių bei išorinių veiksnių analizę ir iškelti bendrovės problemą finansinių aspektu. 2. Atlikti UAB „Omniteksas“ įmonės išlaidų optimizavimo empirinį tyrimą. 3. Pateikti vadybinius sprendimus UAB „Omniteksas“ veiklos išlaidoms optimizuoti, remiantis valdymo apskaita. Bakalauro baigiamasis darbas susideda iš trijų dalių. Pirmoje darbo dalyje pateikta bendra informacija apie bendrovę UAB „Omniteksas“ bei aprašyta esama įmonės vidinių ir išorinių veiksnių situacija. Analizuojant išorių veiksnius – pateikta rinkos augimas bei dydis, trikotažo gaminių rinkoje Lietuvoje bei Skandinavijos šalyse. Šiai rinkai turi įtaka ne tik ekonomikos aplinka, bet ir kitos makroaplinkos. UAB „Omniteksas“ siekia ko aukštesnės kokybės savo gaminiaims, taip pat atsižvelgia į aplinkos apsaugą. Norint, iškelti problemą buvo atlikta SWOT analizė kuri padėjo identifikuoti problemą. Iškeltai problemai išnagrinėta valdymo apskaitos teorija. Antroje dalyje aprašytas empirinis tyrimas. Pateikiami tyrimo duomenys, kurie buvo surinkti iš bendrovės finansinio skyriaus, pagrindinis dokumentas buvo „Didžioji knyga“ 2006-2008 metų. Surinkti duomenys buvo suklasifikuoti pagal gamybines ir negamybines išlaidas, jos dažnai vadinamos veiklos išlaidomis. Toks išlaidų suklasifikavimas leido išanalizuoti veiklos išlaidas, kurias UAB... [toliau žr. visą tekstą]
The purpose of the work is to give possible solutions how optimize operating cots for Joint-stock company „Omniteksas“ in virtue of the principles of management accounting. The task of this work: 1. To accomplish the Joint-stock company „Omniteksas“ analysis of internal and external factors. 2. To accomplish empirical resarch of UAB "Omniteksas" Operating Costs' Optimization. 3. To propose how to optimize operating costs of for -stock company „Omniteksas“, by the management accounting. The final bachelor work consists of three parts. In the first part of work the general information about the company „Omniteksas“ is represented and current internal and external firm situation is described. Analyzing external factors there were proposed the market growth and size of tricot market in Lithuanian and Scandinavian countries. The influence on this market comes nor only from economic environment but also from other environments. Their aspiration is for high quality to the tricot and they care for environment protection. To identify the main problem the SWOT analysis was done and the theory of managerial accounting was analysed. In the second part consists of an empirical resarch. The data for this research was taken of the company’s financial department, the main paper was “Big book” of 2006-2008. All the information about costs was classified to production and nonproductive costs, which are often called operating cots. This classification let us to analyze the operating... [to full text]

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43

Kosová, Martina. "Doprovázená kombinovaná přeprava silnice-železnice v Evropě." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165543.

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The thesis is focused on systems of accompanied combined transport in Europe. The Theoretical part describes agreements and legal aspects essential for accompanied combined transport in Europe. The Theoretical part then describes in detail two of the most used systems of accompanied combined transport, which are Rollende Landstraße and Modalohr. The Practical part compares costs of road transport with costs of accompanied combined transport displayed on two actual European routes.

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Surman, Richard. "Optimalizace provozních a finančních nákladů v maloobchodním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225333.

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Diploma thesis topic is cost optimization in a business company. This title means endeavor to modify costs in order to reach better company managing. Firstly, it is necessary to gain theoretical knowledge about field of costs, then it is possible to analyze costs and design suitable solution for a company. The first chapter contains theoretical findings. Second chapter analyses costs and its task is to lay out that fields, which are problematic or hides huge savings potential. The third chapter contains designed procedures which, as a result, should lead to savings in particular fields.

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45

Indrová, Martina. "Náklady architektonické a inženýrské činnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240174.

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This diploma thesis is dedicated to possibilities for assessing the costs of architectural and engineering works. The aim of the diploma thesis is determining costs which are associated with architectural and engineering work and then to define costs per unit of measure – an hour of work and m3 built-up space. The next step is to compare real prices of contracts with those found from the pricing tools used in the Czech Republic. The result is to formulate conclusions and summary of results, which were find out from the practical part of this diploma thesis.

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46

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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Dudek, Miroslav. "Kalkulace nákladů ve firmě ABC, s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241531.

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The intention of this thesis is to create a cost accounting system for the company ABC, s. r. o., which is mainly engaged in the reconstruction and construction of sports fields. The calculations will clearly show all costs associated with the implementation of projects and will help the company to better manage their business. A complete analysis will be performed of sales, costs and profits. A significant portion of the thesis will be proposals which can be used to improve the functioning of the company.

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Pavlová, Tereza. "Zavedení reportingového systému v konkrétní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360499.

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The main concern of this master thesis is the introduction of a new reporting system at EDUA Group, s.r.o. The first goal of the thesis is to analyse the current condition of the reports. Part of this goal is to analyse the company's source systems, controlling, and the reports themselves. The second goal of the thesis was determined thanks to this findings. The second goal is the proposal of the new reports. With this goal are linked the proposals how to improve the current situation in company reporting.

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Pavelcová, Krejčová Jana. "Efektivní řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223516.

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The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.

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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.

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This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.

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