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Dissertations / Theses on the topic 'Kalkulace'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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1

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
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2

Bezrouk, Jan. "Kalkulace zakázky ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222179.

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3

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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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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5

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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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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Šimonová, Michala. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222240.

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This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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Kutalová, Eva. "Kalkulace v podmínkách vybraného podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225130.

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This master’s thesis deals with the analysis of the current classification of the company costs. The theoretical introduction and the basic concepts definitions are included in the first part of the thesis. There are also explained terms of costs and costings. The second part is focused on the analysis of the current situation of the company and on the classification of the company costs. The proposals and recommendations for improving costings, which are based on analyzes and found outputs, are formulated in the final section.
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9

Stejskal, Pavel. "Kalkulace pojistné částky při pojišťování staveb." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225951.

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The work deals with the determination of the sum insured in the insurance of houses. For this purpose are used three methods of real estate valuation. These procedures are compared with the methods of insurers. The methods are applied in the practical part of the concrete houses and results of the methods are compared.
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10

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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11

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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12

Schreiber, Filip. "Využití kalkulace v řízení konkrétního podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150376.

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This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort ou
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13

Navrátilová, Romana. "Kalkulace skladové a prodejní ceny výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-165469.

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This thesis is the theoretical part discusses various approaches to calculating warehouse and sales price as reported in the literature and other sources. In the practical part analyzes the calculation of inventory and sales prices Pierburg, Ltd. Based on the analysis highlights the positive and negative aspects of the price system used, or will be proposed recommendations for future adjustments.
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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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15

Dvořáková, Jana Bc. "Kalkulační systém a jeho využití v řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1165.

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Teoretická část diplomové práce je zaměřena na vysvětlení základních kalkulačních pojmů jako je kalkulace, přiřazování nákladů předmětu kalkulace, kalkulace nákladů a ceny, kalkulační systém v užším a širším pojetí. V praktické části je provedena analýza kalkulačního vzorce konkrétního výrobku, aktuálnost kalkulací a v neposlední řadě také kalkulačního systému vybrané společnosti.
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Šilhavý, Luboš. "Kalkulace nákladů v podniku - chov skotu, mléko." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-262958.

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The topic of this dissertation is the cost calculation of cattle breeding and cost of auxiliary activities focused on the milk production of the Mecholupska zemedelska company in 2015. The thesis is devided into two parts, the theoretical part and the practical one. The theoretical part outlines the cattle breeding and the breeds both with milk production and meat breeds. Further it describes the economic terms of milk production, costs of cattle breeding, costs itself, calculation methods and calculation formulas. The practical part of the thesis describes the nature of the company
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17

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 w
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18

Křenová, Vladimira. "Návrh postupu kalkulace agregované ceny stavební konstrukce." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225472.

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The thesis is focused on creating of aggregated items and pricing appreciation of the group works. This thesis deals with in its early life cycle of building works and defines at what stage it is advisable to use the aggregate cost. The following part is aimed at budget in the aggregated prices and creating aggregated prices. In practical part there is methodology designed to compile aggregate price of building construction. The aim of methodology is to propose evaluation process of coherent construction work groups. The proposed methodology will be used to value case study of family house.
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Ziegler, Petr. "Optimální cena stavby jako odraz cenové kalkulace." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225712.

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The aim of this work is the optimum price of the built as a reflection of price calculation. Part of these calculations is the creation of several pricing options by altering the original costing followed by the application of the newly calculated costs into these individual options.
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20

Chmelařová, Kateřina. "Návrh a kalkulace cen vybraných stropních konstrukcí." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372031.

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This final thesis discuss about design, calculation and efficient choice of ceiling construction. The goal is to optimize the design of the building in order to minimize construction and operation costs, to meet the required purpose and to meet a certain quality standard. The effort to achieve this goal is based on the theory that a family house may not be designed in a single design system. In the practical part, three types of ceiling construction are designed for the selected RD. The result of the study is to determine the most appropriate option for a family house using value analysis and
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21

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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22

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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23

Štěpánková, Iva. "Kalkulace vnitropodnikové ceny jednotlivých výkonů ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10124.

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Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the begi
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Jelínková, Jana. "Kalkulace vnitropodnikové ceny jednotlivých výkonů ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11233.

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Vlašínová, Petra. "Kalkulace ceny a její uplatnění v řízení podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12445.

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In the thesis a general method of cost calculation as a means of determining the price has been used in a selected company. The influence of the method of cost calculation on company management has been analyzed. The thesis is focused on the water treatment company Slovácké vodárny a kanalizace a.s. I researched the most suitable method of calculating fresh water and waste water tariff for the company. I came to the conclusion that using the two-component form should bring the company higher profits than using the single-component form and these could be used to cover running and maintenance c
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26

Pittermannová, Martina. "Kalkulace nákladů jako východisko tvorby rozpočtů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222436.

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The diploma thesis focuses on specification of cost calculation and budgets in selected company. Specifies cost models and costing system based on analysis of costs in bachelor thesis. Defines budgets, budget types and budget method and compares theoretical knowledge with reality in selected company. It contains suggestions of costs and budgets improvement.
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Pavlasová, Nina. "Analýza kalkulace nákladů ve firmě TOS ZNOJMO, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-515.

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Kalkulace nákladů je důležitou ekonomickou činností. Každý podnikatel, jednotlivec či podnik s mimořádnou pečlivostí zvažuje všechny náklady, které vynaloží na výrobek nebo na provedené práce a služby. V podnicích má kalkulace významné úkoly a postavení. Spolu s dalšími obory informační soustavy - s účetnictvím, rozpočetnictvím, statistikou a operativní evidencí - tvoří kalkulace jednotnou informační soustavu. Podniky musí věnovat stále více pozornosti svým nákladům, s čímž je spojena volba správné metody kalkulace. Jednotnost ve formě a obsahu kalkulací zabezpečují v podnicích celostátně stan
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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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Vala, Filip. "Kalkulace nákladů ve vybraném odvětví zemědělského podniku – rostlinná výroba." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-257668.

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The thesis deals with the construction of input cost calculations (corn silage and grass silage) for biogas stations in the agriculture firm Alfa. A partial goal is to construct an alternate pricing of those materials. On basis to the alternate pricing of the materials the thesis aims to evaluate this change in economic efficiency of biogas station. The thesis consists of the theoretical and the practical part. Literature overview in the theoretical part explains in detail company costs, cost calculation, investment decisions, financial resources, cash flows and investments´ evaluation methods
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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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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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Kolumpek, Daniel. "Kalkulace nákladů ve vybraném odvětví zemědělského podniku a tvorba vnitropodnikových cen." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-257456.

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The subject of this thesis is the cost in selected sectors of an agricultural company called Prima a.s. for the year 2013 and determination of the process of creating transfer prices. The literature search characterizes the costs along with its breakdown. In connection with these the calculation system is characterized, along with methods of calculation. The work is also focused on calculation formulas. Specifically, it introduces a generic calculation formula and the calculation formula for crop and livestock production. These issues are related to the formation of the transfer pricing descri
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Sabo, Ladislav. "Využití kalkulace s přiřazováním nákladů aktivitám (Activity Based Costing) v podnikovém řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81573.

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The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primaril
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Haničáková, Lenka. "Využití informací manažerského účetnictví v projektovém řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76712.

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The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexibl
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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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Černíková, Kateřina. "Inspirace americkým rámcem kalkulace náhrady škody z porušení patentového práva pro návrh českého rámce." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206103.

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The theses is dedicated to the methodology of patent infringement damages calculations in the American and Czech legal environment. The methodology is first defined in terms of the US legal framework. The main focus is devoted to the methods of determining the royalty rate, as the thesis describes the Goergia-Pacific factors analysis and also additional methods recommended by literature are taken into account. Based on the identification of the main differences between the American and Czech damages legislation, it analyzes an applicability of the American framework in the Czech Republic.
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Mruzek, Lukáš. "Náklady v dopravě." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1330.

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Ekonomická reforma v ČR nastartovala uplatňovaní tržních principů. Služby jsou definovány jako výkony pro trh, které mají nematerializovanou podobu. Na rozdíl od hmotných statků jsou nehmotné, neskladovatelné, nezkazitelné a často neviditelné. Absence rozpracované ekonomické teorie zaměřené podrobněji na problematiku podnikání ve službách jako takových a dále také s přihlédnutím ke zvláštnostem jednotlivých oborů služeb, umožňuje prosazování subjektivních názorů na racionální, hospodárné a efektivní podnikání v tomto odvětví, a to jak z pohledu státu, tak jeho regionů, ale i chybné nebo nesprá
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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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Ebr, Pavel. "Projektový controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12519.

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Project controlling is special approach of management which differs from usual producing process. Project is a special investment and it is necessary to plan, co-ordinate and judge the reality during all it's phases. Project is influenced by many factors which can change significantly the final project result. Controlling provides with forecasts based on information from people involved in project and provides management also with figures to make various decisions. Project controlling of development project control usualy cost budget, income budget, total project result, planned cashflow, opti
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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
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Bienová, Lucie. "Využití kalkulací pro řízení v konkrétním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73613.

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This thesis describes the use of calculation and the quality of information which is given. The goal of this thesis is to analyse the current situation in the company, assess and propose appropriated options for improving the structure of costs in a calculation formula and then the management would receive quality information for managing. The theoretical part describes the classification of costs, calculations and the system of calculations. The practical part is based on acquired knowledge and is illustrated by this specific water-supply company including its financial analysis and analysis
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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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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
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Kunc, Martin. "Ekonomické zhodnocení outsourcingu výroby společnosti BAEST a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1468.

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Hlavním cílem této práce je navrhnout fungování nově zřízeného střediska outsourcingu po stránce ekonomické, popsat metodiku jak postupovat při zadávání požadavku na nákup komponentů, jak plánovat spotřebu nákladů a jak náklady řídit. Práce obsahuje popis podniku, rozdělení typů outsourcingu, plánování nákladů a návrh reportů vhodných k zobrazení hodnocení střediska.
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Kubáňková, Marie. "Implementace systému plánování a rozpočtování." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-3917.

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* Celý systém plánování by měl sloužit k ověření reálnosti podnikatelské vize a zhodnocení vkladů manažerů a zobrazovat předpokládané hodnotové výsledky alternativně. * Citlivost trhu cestovního ruchu zdůrazňuje potřebu tvorby analytického aparátu, který velice rychle vyhodnotí změny, jež se na trhu nečekaně objeví. * Plánování činnosti společnosti na pět let dopředu nás upozorňuje na nutnost změn, bez kterých hrozí předlužení společnosti a problémy se solventností a likviditou. * Celá práce na praktickém příkladě malé firmy ukazuje nejen výhodu, ale i potřebnost plánování, rozpočtování a kalk
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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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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 e
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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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Kirchnerová, Kateřina. "Produkty podnikové činnosti a jejich zobrazení ve finančním, daňovém a manažerském účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-206080.

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The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respecte
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Čermáková, Barbora Bc. "Řízení nákladů a výnosů ve firmě Bischoff & Bischoff ČR, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1148.

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Cílem této práce je vyhodnotit jednotlivé ukazatelé nákladovosti společnosti Bischoff & Bischoff CZ, s.r.o. a nalézt možné rezervy a možnosti snižování nákladů jak v oblasti provozu, tak v oblasti výroby. Zhodnotit řízení výnosů v této společnosti. Navrhnout možnosti úspor nákladů, kterých není doposud ve společnosti Bischoff & Bischoff CZ, s.r.o.využíváno.
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