As a topic of my diploma work I have chosen solving of renovation and modernisation of block of flats in Prague 4 {--} Michle. It is block of flats built in thirties of twentieth century, it is situated in an attractive place in Prague 4, which is attractive so as for living as for commercial purpose recently. The aim of my diploma work was to work out proposal of project documentation for renovation and modernisation of block of flats in Prague 4 {--} Michle, in case of improving quality of living, minimizing of proposed costs for renovating and optimizing of functional and spatial use in case of maximum effective return of costs. Aim of the owner of the block of flats is maximizing effective of return costs, that is why the importance is on optimal disposition and minimal costs. Result of my diploma work is proposal of project documentation for renovation of block of flats in Prague 4 {--} Michle. This project documentation was worked out after choosing from options {\clqq}A`` and {\clqq}B``. By choosing was important minimal costs and maximizing of effective return costs. Because of saving personal data there are not mentioned identification data of the owner. During proposing of dispositional proposal, I focused on optimal spatial disposition and its functionality, another aim was choice of convenient materials and method of building, which are necessary for decreasing costs for renovating block of flats. I also had to respect trade. I believe that the owner will be satisfied after renovating with the results and with the return of costs. I tried to fulfil the aim of proposal of project documentation for renovation and modernisation of block of flats. At the end I can say, that projecting and building investment engineering is full of sense and creative work with future.

The aim of the work was to monitor the yield elements and economics at indulgence of the winter barley and economics of the winter rape with usage of conservative technologies (shallow soil loosening, deeper soil loosening without reversion of the soil {--} only by the rape) in comparison with the conventional soil tillage (tillage). The yield elements by the winter barley were different in both years 2006 and 2007. In 2006 it was for the benefit of the tillage and in 2007 for the benefit of the shallow soil loosening. The number of growths was demonstrably higher at conventional soil tillage in spring and in autumn. The grain yield and the costs of herbicidal protection were observed. The highest yield at the winter rape was achieved by deeper soil loosening. The second place option was a variant of a tillage and the worst yield was found out in the shallow soil loosening. The final costs of the foundation of vegetation and herbicidal protection were lowest at the minimal soil tillage in all the options.

This thesis deals with financing of the chosen allowance organization. The main goal of this work is to find out how the chosen allowance organization finances its activity and find the other possibilities of it. There is characterized the allowance organization established by municipal authorities in the first part. The theoretical part also describes foundation, the obligatory essentials and cancellation of the allowance organization. The second part is practical where is written about the chosen organization including the trading income in years 2006 {--} 2008 and financing possibilities. There are a lot of options how to acquire finance it is just about finding the way, how to do that.

In the work are analyzed the most important differences in plant production as well as in single system of farming. There is determined their effect on variability costs in farming. The work evaluates differences between yields of selected commodities with respect to system of farming and factors, which can the results change. There are the variability costs on the area and a value of rent ability determined with regard to standard farming technologies in every farming system. The profit on area is demonstrated in reference to redemption price of the year. The study is concerned with SWOT analysis of integrate way of farming. There are determinate the strong and weak sides in plant farming, able occasions and threats. The strategies to the future are discussed. The aim of this work is the comparison of economic effectiveness of selected commodities in different agriculture systems. It is concentrated first of all on evaluation of differences between yields of commodities in confrontation to system of farming and factors changing the yields. Secondly, the high and the structure of variability costs to production of selected commodities, the price differences between conventional and organic farming and the evaluation of economic effectiveness selected commodities is studied.

This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.

A aquicultura representa uma importante fonte de proteína na alimentação humana. A Ásia é responsável por aproximadamente 90% da produção mundial. No Brasil, a partir da década de 1990, uma especialidade da aquicultura denominada malacocultura, focada na produção de moluscos bivalves (sobretudo ostras, mexilhões e vieiras), começou a se destacar em Santa Catarina, Estado que concentra atualmente mais de 90% da produção brasileira e a maior parte é produzida na região da Grande Florianópolis. Este trabalho teve como objetivo identificar e analisar a estrutura de governança na cadeia de Malacocultura da Grande Florianópolis, símbolo de qualidade na produção de ostras derivado da concentração geográfica dessa região. Foi realizado um estudo de caso tendo como enfoque teórico a Nova Economia Institucional (NEI) complementada pela abordagem microanalítica da Economia dos Custos de Transação (ECT), baseada nos trabalhos de Oliver E. Williamson. Realizou-se pesquisa qualitativa e utilizou-se da Análise Estrutural Discreta Comparada para a análise e interpretação dos dados. Utilizou-se questionário e realizaram-se entrevistas com agentes de todos os elos produtivos, análise de documentos e consulta a dados secundários. Verificou-se que a cadeia de Malacocultura da Grande Florianópolis se distingue em uma cadeia de comercialização curta e outra longa, e sofre influência de diversos fatores indutores de formas de governança, destacando a alta especificidade de ativos, a alta frequência e a elevada racionalidade limitada em ambas as cadeias de comercialização. Com base no Esquema da Indução das Formas de Governança, proposto por Zylbersztajn, identificou-se que a cadeia curta de comercialização deve adotar uma estrutura de governança híbrida, enquanto a cadeia de comercialização longa deve utilizar uma estrutura de governança híbrida ou integrada verticalmente. Verificou-se fraco a semiforte grau de coordenação nas duas cadeias de comercialização, o que impossibilita uma maior organização dos seus agentes, prejudicando a consolidação da cadeia de Malacocultura da Grande Florianópolis em inúmeros mercados. / Aquaculture represents an important source of protein in human nutrition. Asia is responsible for approximately 90% of world production. In Brazil, from 1990 onwards, bivalve molluscs production (oysters, mussels and scallops) began to stand out in Santa Catarina State. It concentrates more than 90% of the Brazilian production, most of it is produced in the Florianópolis Region. This study is aimed at identifying and analyzing the governance structure in the bivalve molluscs culture chain in the Florianópolis Region, which is a symbol of oyster production quality resulted from their geographical concentration in that region. A case study was conducted using the theoretical approach named New Institutional Economics (NIE) complemented by the micro analytical approach called Transaction Costs Economics (TCE), based on the studies of Oliver E. Williamson. Qualitative research was carried out and Comparative Discrete Structural Analysis was used in data analysis and interpretation. Questionnaires were applied and interviews were carried out with agents of all productive links. Both documentary and secondary data analyses were also conducted. It was found that the bivalve molluscs culture chain in the Florianópolis Region is distinguished by one short-chain and another long-chain commercialization. This chain is influenced by several factors inducing forms of governance, specially the high asset specificity, high frequency and high limited rationality in both commercialization chains. Based on the Induction Scheme for Forms of Governance, proposed by Zylbersztajn, it was identified that the short-chain of commercialization should adopt a hybrid governance structure, while the long-chain commercialization should use a hybrid or vertically integrated governance structure. It was observed a low/semi-strong coordination degree in the two commercialization chains, which makes it impossible to achieve a better organization of their agents and turns the consolidation of the bivalve molluscs culture chain of Florianópolis Region into a difficult task in many markets.

Com a competição entre as empresas cada vez mais acirrada, os investidores exigindo cada vez mais retorno, a busca por maior eficiência, levam as empresas a procurarem manter-se atualizadas a novas tecnologias de produção e gestão, incluindo o controle dos seus custos, para maximização dos resultados e gestão dos preços. Neste sentido este trabalho tratará conceitualmente as metodologias de Custeio Baseado em Atividade - ABC e Gestão Baseado em Atividade - ABM, apresentará o avanço destas metodologias até o Custeio Baseado em Atividade e Tempo – TDABC, apresentos por Kaplan e Anderson a partir de 2004. Baseado na sugestão dos autores, e nos exemplos analisados nas empresas ATB Financial, Citigroup e Kemps, foi desenvolvida uma proposta de modelo de implantação, através de fases e etapas, a serem realizadas para a implementação da metodologia TDABC nas organizações. O diferencial do TDABC entre as demais metodologias de custeio, é a flexibilidade que o modelo permite com a utilização das equações de tempo. O presente modelo pode contribuir para que qualquer empresa inicie e implemente um projeto de Sistema de Custos TDABC em toda a organização. / The competition between companies increasingly, investors increasingly demanding return, the search for greater efficiency, companies seek to keep updated of new production technologies and management, including the control of their costs, to maximize results and price management. In this sense this work conceptually treat the methodologies of Activity Based Costing - ABC and Activity Based Management - ABM, will present the progress of these methodologies to the Activity Based Costing and Time - TDABC, presented by Kaplan and Anderson from 2004. Based on the suggestion of the authors, and the examples analyzed in companies ATB Financial, Citigroup and Kemps, was developed a proposed model through phases and steps to be taken to implement the methodology TDABC in organizations. The differential between TDABC other costing methodologies, is the flexibility that allows the model using the equations of time. This model, presented as implementation phases, can help any business to start and implement a project system TDABC costs across the organization.

O estudo trata do escoamento da produção de açúcar tendo objetivo analisar o processo de escoamento da produção de açúcar a granel do estado do Mato Grosso do Sul, destinado á exportação. Para tanto, foram estipulados objetivos específicos que correspondem aos dois artigos que constituem esse trabalho. O primeiro artigo intitulado “Escoamento da produção de açúcar a granel do Estado de Mato Grosso do Sul destinado á exportação: um estudo de rotas e seus custos,” teve a finalidade de descrever as principais rotas utilizadas e sugerindo novas alternativas de percurso para escoar a produção aos portos brasileiros de Santos (SP) e de Paranaguá (PR). O segundo artigo intitulado “Custos logísticos no escoamento do açúcar de exportação: Um estudo de caso em uma usina sucroalcooleira da região de Dourados, MS”, teve objetivo demonstrar os beneficios de redução de custos com a utilização do transporte multimodal no escoamento da produção de açúcar destinado a exportação. A metodologia adota no primeiro artigo foi realizada uma pesquisa descritiva, qualitativa e quantitativa e, como técnica de pesquisa adotou-se um número de vinte entrevistas estruturada e descritiva no segundo. Como resultado, no primeiro artigo foram identificadas rotas alternativas e modais que podem ser utilizados para o escoamento da produção de açúcar destinado a exportação; já o segundo artigo faz uma análise de percurso entre a usina/unidade produtora localizada no município de Dourados, Mato Grosso do Sul exportadora de açúcar a granel destinado aos principais portos brasileiros Santos (SP) e de Paranaguá (PR) e seus custos para o escoamento.Dentro dos resultados obtidos,destaca-se a obtenção de redução de custos com a utilização da multimodalidade de transporte para escoar a produção com a rota sugerida: Dourados (MS) destino ao porto de Paranaguá (PR) via Sarandi(PR). / The study deals with the evaluation of the flow of sugar production process of the “bulk sugar export” from Mato Grosso do Sul. In this context, specific objectives were stipulated in relation to the two articles that determined them. The first article entitled " Flow of sugar production in bulk from the State of Mato Grosso do Sul for export: a study of the routes and their costs objectively, it describes the main routes used suggesting new alternatives routes to transport the bulk flow of the sugar production to the Brazilian ports of Santos (SP) and Paranaguá (PR). The second article entitled "Logistics Costs and flow for sugar export”: The case study in a sugarcane mill located in the region of Dourados, MS: The case study“, was intended to demonstrate the benefits of cost reduction the use of multimodal transport in the flow of sugar production for export. The methodology adopted for the first article was conducted and it describes qualitative and quantitative as research, and as the technique applied on the second article; twenty (20) structured and descriptive interviews. As result, in the first article alternative routes and modes that can be used for the transportation of sugar production for export have been identified, whereas the second article analyses of the pathways between the production plant located in the municipality of Dourados, MS, and the exporting Brazilian main bulk sugar ports in Santos (SP) and Paranaguá ( PR ) and their export costs for. Within the obtained results, it is highlighted the accomplishment of the cost savings with the use of multimodal transportation to ensure the production with the suggested route: From Dourados (MS) to the port of Paranaguá ( PR ) via Sarandi (PR). Considering the distances in kilometers, the values paid to freight carriers and the modal combination of roads and railway modes were used to compare the values between the type’s freights for

Diante do elevado nível de competição presente no cenário atual, torna-se indispensável a adoção de medidas de gestão capazes de priorizar e dirigir esforços na busca pela excelência no desempenho operacional das empresas. Assim, o objetivo deste trabalho é propor uma abordagem baseada em custos de produção e previsão de demanda voltada ao planejamento e controle da capacidade produtiva. Inicialmente, realizou-se o mapeamento dos artigos publicados em dezenove periódicos no período de 2002 a 2013, visando identificar abordagens relacionadas ao tema custos de produção e o processo de previsão de demanda. Com a finalidade de otimizar o planejamento da capacidade produtiva disponível, uma modelagem matemática, que utiliza o algoritmo generalized reduced gradient (GRG) não linear, é proposta. Por fim, é apresentado um modelo para o controle do desempenho operacional do sistema produtivo, fundamentado na avaliação de custos e no planejamento da capacidade de produção. Para avaliar a eficácia do modelo proposto, este foi aplicado em uma empresa de manufatura de materiais plásticos para a construção civil, em um sistema com múltiplos produtos e múltiplas máquinas. / Given the high level of competition present in the current environment, it is essential to adopt management measures in order to prioritize and direct efforts in the search for excellence in the company operational performance. Therefore, the objective of this study is to propose an approach based on production costs and demand forecasting focused on production capacity planning and control. A mapping of the articles published in nineteen journals, during the period of 2002 to 2013, was conducted to identify the different approaches related to production costs and demand forecasting. A mathematical modeling is proposed with the objective of optimizing the capacity planning using the nonlinear algorithm generalized reduced gradient (GRG). This study presented a model for controlling operational performance of the production system based on the evaluation of production costs and capacity planning. To evaluate the efficacy the model was applied to a manufacturing company of plastic materials for the construction, in a system with multi-products and multi-machines.

Este trabalho apresenta o desenvolvimento e aplicação de uma metodologia de custeio para empresas Prestadoras de Serviços Logísticos (PSLs). Inicialmente estudam-se as atividades logísticas e a estrutura deste tipo de empresa, destacando-se a característica multidimensional de suas operações. Posteriormente, estudam-se os métodos de custeio apresentados na literatura, suas limitações para aplicabilidade às atividades logísticas e à estrutura das PSLs. Revisam-se, também, as bibliografias específicas de custos logísticos, avaliando-se suas deficiências. Propõe-se então uma metodologia para a medição e gerenciamento de custos em empresas Prestadoras de Serviços Logísticos (PSLs), a qual é aplicada em uma PSL de grande porte, de atuação nacional que faz uso dos modais rodoviário e aquaviário de transporte. A aplicação demonstra a flexibilidade da metodologia no custeio das diferentes atividades e modais logísticos, sua adaptabilidade às particularidades do caso concreto e os resultados obtidos quanto à precificação e custeio de serviços prestados, além da estruturação de toda uma base de apoio à gestão da empresa. / This work presents the development and application of a cost methodology for Logistics Services Providers (PSLs, its acronym in Portuguese). Initially, it is presented the activities and structure of this kind of company, with focus on its multidimensional characteristic. Then, the cost management methods and specific methods of logistic costs are studied with all their limitation related to the logistic operations. A methodology for measure and manage costs in logistic companies is proposed and applied to a large company. The application demonstrates the flexibility of the methodology in the cost of different activities and logistic modals, its adaptability to the case particularities and the results obtained regarding pricing and costing of services, besides to structuring a base to support the company management.