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Dissertations / Theses on the topic 'Metody kalkulace nákladů'

Author: Grafiati
Published: 28 June 2021
Last updated: 4 February 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

Jursa, Jan. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317059.

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Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
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8

Stojaspalová, Vendula. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.

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The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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9

Štěpánková, Alena. "Metody a nástroje plánování a realizace zakázky servisní společnosti." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259550.

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The thesis Methods and tools planning and execution of the contract service company focuses on processes related to the processing of service orders selected IT companies. At work are explained the theoretical aspects of process management. The following explains the procedures used in existing IT company. Based on the executed analyzes are identified shortcomings of the management current contracts, primarily in awareness and communication between departments. In closing are created solutions for optimal order processing, from creation to implementation at the customer.
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10

Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.

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My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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11

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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12

Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.

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The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.
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13

Součková, Jana. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223335.

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This master’s thesis is focused on costing of company Jihlavan a.s. It consists from two main parts: theoretical base and analysis of current company situation. There are explained terms of cost and costing in the first part and system of creating of company costing in the second part. There are recommendations for quality improvement on base of performed analysis in last part of this thesis.
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14

Kunclová, Kristýna. "Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113079.

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Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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15

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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16

Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.

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The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.
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17

Havlová, Petra. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223935.

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The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
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18

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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19

Šimková, Markéta. "Plánování a kontrola nákladů při výrobě elektrických sestav." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201734.

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This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.
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20

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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21

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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22

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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23

Rysová, Monika. "Využití nástrojů a metod manažerského účetnictví při formulaci a implementaci strategie v projektové firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193131.

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The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.
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24

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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25

Beníčková, Hana. "Vliv použitého způsobu alokace společných nákladů na ocenění zásob vlastní výroby." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431274.

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The diploma thesis deals with the demonstration of the influence of the allocation method of common costs on the own production evaluation in an industrial company; which means the assessment of traditional allocation methods of common costs and alternative application (modern) method of cost allocation methods for using Activity-Based Costing in the metalworking industry. The literature review introduces concepts of cost, traditional calculation methods, modern cost alloca-tion methods and their comparison. Literature review is followed by the survey, on the basis of which has been found a representative group to which the comparison of traditional and modern methods will be implemented in practice. Finally, the conclusion states it is appropriate to use the modern method for companies in the metalworking industry and what impact has the allocation method of common costs for the economic activities.
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26

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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27

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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28

Hejlová, Veronika. "Hodnocení možností expanze vybrané obchodní firmy." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-429800.

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The diploma thesis deals with possible expansions of selected companies selling engineering goods. The thesis is divided into two parts, literary research and practical part. Literary research focuses on explaining strategic management, financial analysis, decision making, site selection issues and case studies. Practical part first deals with the cost calculation of the selected places for the new store, then on the basis of the findings in the literary research, it deals with the determination of the decision criteria, their significance by the pairwise comparison method and then with the weighted score method, the selection of the most suitable placement is made. In conclusion, it is accompanied by financial analysis and recommendations for the company.
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PÁLENÍKOVÁ, Lenka. "Geodetické práce v investiční výstavbě." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51158.

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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.
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