1,721,406 research outputs found
The project of costs commanding in the company Česká zbrojovka, Ltd., fly-by production and cooperations
No full textDiplomová práce pojednává o nákladech a nákladových kalkulací. Po teoretické části ná-sleduje část praktická, ve které je obsažena charakteristika společnosti a popis použitých kalkulačních postupů. V projektové části je řešen projekt systému optimalizace nákladů s důrazem na ziskovost výrobků.The diploma paper deals with costs a and calculations of costs. The theoretical part is fol-lowed by the practical part, which contains the characteristics of the company a the descrip-tion of the used calculation procedures. In the project part author solves the project of costs system optimalization with emphasis on products profitability.Ústav podnikové ekonomikyobhájen
Metodika aplikace kalkulace activity-based costing v průmyslových firmách
No full textThe subject matter of this paper is the detailed consequences of putting in place an Activity-
-Based Costing system and its structure within the manufacturing industry. Moreover, it defines
steps within ABC application, as well as analyzing the input and output information and data re-
quired for effective utilization of the system. The close bond between cost allocation methodology
and application procedures is also determined within this work, thereby describing all the features
necessary for effective ABC implementation.
The results published herein come from research projects run over a 3-year timeframe, ones
focused on the methodology of implementing an Activity-Based Costing system and its resultant
influence on the efficiency of manufacturing businesses. The author has conducted a number of
ABC system applications in manufacturing industries in order to gather the data and information
necessary to define application and allocation principles.
The paper reveals two final outcomes. The first of these determines the methodology of building
an ABC system, looking at the essential steps necessary to construct a system in an organization.
The other describes cost allocation methodology, which is performed within separate stages of
implementation.
The major part of paper is dedicated to explaining the methodological steps within ABC implan-
tation, which include a feasibility study and review, activity and cost object definition, assigning
costs to activities, defining the appropriate cost drivers for individual activities, determining the
output measures for individual activities, calculating the primary rates of individual activities, assig-
ning the costs of support activities to primary activities, and calculating the costs of defined cost
objects.
One important issue that determines the eventual form and structure of the ABC system is
senior managers’ demand for data utilizable for decision making. All these requirements need to
be defined in relation to the structure of the system. An effectively implemented Activity-Based
Costing system then provides accurate product costing and proves a useful aid for managing bu-
siness operations. In the final part of paper, the results are discussed according to the all features
of ABC application in the manufacturing industry
Project of Establishment of a New Business Entity Named "Untraditional Residential Facility for Elderly People"
No full textCílem diplomové práce je navrhnout projekt k založení netradičního pobytového zařízení pro seniory. V úvodní části jsou zpracovány teoretické podklady pro vypracování podnikatelského plánu. V praktické části diplomové práce je provedena analýza okolí pomocí PEST a Porterovy analýzy. Stěžejní částí práce je vypracování konkrétního podnikatelského plánu k založení nového subjektu, vycházející z předchozích analýz. V závěru práce autor vyhodnocuje reálnost projektu, jeho efektivnost, rizika, náklady a přínosy.The aim of the diploma thesis is to propose a project to establishment untraditional residential facility for elderly people. The first part focus on the theoretical basis for the elaboration of the business plan. As for the practical part of this diploma thesis, there is elaborated external analysis trough the PEST and Porter's analysis. The crucial section of this diploma thesis focus on concrete business plan to establish a new business entity, based on previous analysis. In conclusion author evaluates the feasibility of the project, its effectiveness, risks, costs and benefits.Ústav podnikové ekonomik
Activity-Based Costing application methodology for manufacturing industries
Full text linkObsahem článku je detailní popis aplikace systému Activity-Based Costing v průmyslové organizaci. Článek popisuje jednotlivé kroky v rámci aplikace ABC a analyzuje potřebné vstupy a výstupy systému. Vztahy mezi implementační metodikou a prackou aplikaci jsou v rámci článku důkladně popsány. Publikované výsledky jsou výstupem výzkumného projektu realizovaného v letech 2007-2009. Autor v rámci projektu realizoval několik implementací systému ABC za účelem sběru potřebných dat a ověření metodiky implementace. Článek obsahuje dva hlavní výstupy: prvním je jasně definovaná metodika ABC systému, která definuje elementární kroky v její aplikaci. Druhým výstupem je metodika alokace nákladů, která je použita v rámci jednotlivých etap implementace.The subject matter of this paper is the detailed consequences of putting in place an Activity-Based Costing system and its structure within the manufacturing industry. Moreover, it defines steps within ABC application, as well as analyzing the input and output information and data required for effective utilization of the system. The close bond between cost allocation methodology and application procedures is also determined within this work, thereby describing all the features necessary for effective ABC implementation. The results published herein come from research projects run over a 3-year timeframe, ones focused on the methodology of implementing an Activity-Based Costing system and its resultant influence on the efficiency of manufacturing businesses. The author has conducted a number of ABC system applications in manufacturing industries in order to gather the data and information necessary to define application and allocation principles. The paper reveals two final outcomes. The first of these determines the methodology of building an ABC system, looking at the essential steps necessary to construct a system in an organization. The other describes cost allocation methodology, which is performed within separate stages of implementation
Cost variability and cost behaviour in manufacturing enterprises
Full text linkThe paper is focused to the variability of costs, cost behaviour and discusses the issues of sticky costs. The main goal of this paper is to analyze the issue of the author´s project targeted at the topic of cost behaviour and its projection to the costing systems and confront it with the current state of knowledge in the field. Special attention is paid to the phenomenon of the sticky cost It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the general historical changes in the enterprise’s cost structures. There is also analyzed the cost behaviour and variability of costs due to the standard view of company performance. Attention is also paid to current view on the issue of costing systems and costing methods. In the second part there are presented findings of completed surveys as proof of the relevance of this issue. From the researches it was found that in recent years there has been a rise in the share of indirect costs up to 40% (till 2009), while almost half of the companies shows steady growth in the portion of these costs. Discussion then follows of this section, in which special attention is paid to area of sticky costs. The author further provides additional research hypotheses and research questions which underlines the need for further exploration of this issue. © 2014, Centre of Sociological Research. All rights reserved
Project of Creating New Calculation System for KOVARSON s.r.o.
No full textHlavním cílem diplomové práce je vytvoření nového kalkulačního systému ve společnosti KOVARSON s.r.o. V teoretické části je provedena literární rešerše zdrojů, ve které autor seznamuje čtenáře se základními pojmy souvisejícími s podnikovými kalkulačními systémy. V praktické části je provedena analýza nákladů společnosti s následným zhodnocením sta-vu aktuálního kalkulačního systému. V projektovém segmentu praktické části je na základě analýz navržen kalkulační systém zcela nový. Závěr diplomové práce je věnován srovnání stávajícího a nově navrženého kalkulačního systému a nákladové analýze projektu.The main objective of this master's thesis is to develop a new calculation system for the company KOVARSON s.r.o. The theoretical part is focused on a literature search of speci-alized resources, in which an author advises a reader of this masters's thesis with basic con-cepts of business calculation systems. The practical part is divided into two segments. First one is aimed to cost analysis and to evaluation of the recent calculation system, the second one contains the project of the brand new calculation system based on the previous made analysis. The final part of the master's thesis is devoted to the comparison of the actual and the newly created calculation system and to the project cost analysis.Ústav podnikové ekonomik
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Modern methods of cost management
No full textPublikace přináší ucelený přehled manažerských nástrojů a technik používaných pro řízení podnikových nákladů. Vedoucí pracovníci firem, podnikoví ekonomové a ostatní čtenáři se v rámci publikace seznámí s jednotlivými přístupy k pojetí nákladů, metodami řízení a optimalizace nákladů a s efektivními postupy vedoucími ke snižování nákladů. Jednotlivé nástroje a techniky jsou přehledně představeny a srozumitelnou formou jsou vysvětleny jejich základní principy a vyjmenovány jejich výhody, nevýhody a obvyklé oblasti využití. V knize jsou přiblíženy jak tradiční koncepty přirážkových kalkulací používající režijní přirážky a sazby, kalkulace krycího příspěvku, tak také metoda Activity-Based Costing ve všech svých souvislostech. Podrobně vysvětleny jsou také metody strategického řízení nákladů.Monograph contains comprehensive review of managerial tools and techniques used for company cost management purposes. Individual approaches to company costs, cost management philosophies and effective procedures to cost reduction and optimization are presented within the book. Individual methods and techniques are preciously and transparently presented and their principles are intelligibly described along with their contributions, drawbacks and usual areas of application. Traditional concepts and modern tools and techniques of cost management are described in detail inside the monograph. Special attention is dedicated to the Activity-based costing approach, where the complex methodology with so far unpublished findings is presented. Book doesn´t contains the encyclopedically and complex overview of management accounting, but is focused on selected areas of company cost management. Is written in very attractive and easy form, which help better understanding of described areas.P(GP402/07/P296
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