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.

The diploma thesis analyzes the overall life cycle costs of a passive family house. In the theoretical part the thesis deals with the definitions of concepts needed to understand the given issue and to determine the costs in individual parts. In the practical part the knowledge and procedures to two passive family houses are applied.

Although the original intent of this study was to do a pre-and post-deregulation assessment of rail rates per ton-mile, the results using post-deregulation data show a significant decrease in rail rates between 1981 and 2000. While accounting for changes in shipment characteristics, savings for wheat, barley, com, oat, and soybean shippers were 63.80%, 69.17%, 49.07%, 67.97%, and 59.36%, respectively. Rate savings over time for an average 1981 shipment were 45%, 55%, 38%, 45%, and 36% for wheat, barley, com, oat, and soybean shippers, respectively. Analysis regarding the effects of deregulation of rail rates on com, soybean, and wheat on a regional basis shows that rail rates not only differ across commodities, but also among regions. In general, it was found that grain producers within regions that had higher levels of intermodal competition had lower rates than their counterparts with lower levels of intermodal competition. Distribution of benefits as a result of market-based pricing has varied among regions, and these variances are increasing over time.

The final year thesis presented at the Faculty of Mechanical Engineering of the Technical University in Brno deals with economic analysis of the produc-tion process. Cost items are specified in the introduction of this thesis. After that the detailed analysis was made. This part of the diploma work is ended with a pattern example for optimalization of production costs. The second part of the diploma work deals with growth ratio of the productivity and with indica-tors of critical produced volume. In the conclusion of the diploma work there is a comparison of two technological alternatives of the production.

This thesis deals with optimization of manufacturing process of plastic molded parts production. The first part focuses of describing current workplace, thanks to that was found out amount of transported materials. In second part there are two possibilities of solving problem with target to decrease amount of manipulations and transports. On base of this evaluation this these variants, the optimal variant is choosen. This variation improve molding process, decrease number of manipulation equipments and number of operators.

Diploma thesis deals with change of heating source for a block of flats with aim to reduce heating costs. Thesis contains calculations of energy requirements of house, including requirements for heating and domestic hot water preparation. Several ways of heating by a heat pump were designed based on the calculated values. Each variant of the designed heating system is compared with current operational costs. Possible cost economies and maximum value of investment costs of the heating system were assessed

The diploma thesis deals with the process of planning the costs of a contract for construction. The thesis describes the pricing, contract for construction, construction time models, and allocation of costs during the construction. It introduces a particular contract for construction, which is analysed mainly with regard to the allocation of costs during the construction. The thesis introduces also alternative solutions for the allocation of costs during the construction. The purpose of the thesis is to compare the alternative solutions with the reality, and analyse the allocation of costs during the construction.

Electric pumps are extensively used in many industrial and commercial applications worldwide and account for about twenty percent of the world’s electrical energy demand. The useful energy consumed by the pumps is less than what they demand due to inefficiency caused by a number of reasons including the mismatch between the rated operating conditions and their actual operating conditions. Some studies including those done by the US Department of Energy, show that as much as 30-50% of energy consumed by pumping systems could be saved through equipment and control changes in the pumping systems.   Zambia, like many countries, faces an electricity shortage. Improving energy efficiency in pumping related operations can help save electricity costs and thus promote sustainable development and ultimately reduce global warming. This document discusses various methods of reducing pumping related electricity costs which can be categorised under either mechanical or electrical methods.  Preliminary energy audits on some pumping infrastructure for three water utility companies in Zambia were carried out and results showed various opportunities for saving electricity costs. Detailed study on selected pumping infrastructure revealed that as much as fifty four (54%) electricity cost savings could result at one pump station by correcting the operating points of pumps such that the Best Efficiency Points (BEP) on the pump characteristic curves matched the pumping system head requirements. / <p>Interactive presentation was done via Skype</p>

Background: Following passage of the Affordable Care Act in 2010, 30-day hospital readmissions have come under greater scrutiny. Excess readmissions for certain medical conditions and procedures now result in penalizations on all Medicare reimbursements. We examined the risk factors, outcomes, and costs of 30-day readmissions after colorectal surgery (CRS). Methods: The University HealthSystem Consortium database was queried for adults (≥ 18 years) who underwent colorectal resection for cancer, diverticular disease, inflammatory bowel disease, or benign tumors between January 2008 and December 2011. Our outcomes of interest were readmission within 30-days of the patient’s index discharge, hospital readmission outcomes, and total direct hospital costs. Results: A total of 70,484 patients survived the index hospitalization after CRS during the years under study, 13.7% (9,632) of which were readmitted within 30 days of discharge. The strongest independent predictors of readmission were: LOS ≥4 days (OR 1.44; 95% CI 1.32-1.57), stoma (OR 1.53; 95% CI 1.45-1.61), and discharge to skilled nursing (OR 1.63; 95% CI 1.49-1.76) or rehabilitation facility (OR 2.93; 95% CI 2.54-3.40). Of those readmitted, half occurred within 7 days of the index admission, 13% required ICU care, 6% had a reoperation, and 2% died during the readmission stay. The median combined total direct hospital cost was over twice as high ($26,917 v. $13,817) for readmitted than for nonreadmitted patients. Conclusions: Readmissions following colorectal resection occur frequently and incur a significant financial burden on the healthcare system. Future studies aimed at targeted interventions for high-risk patients may reduce readmissions and curb escalating healthcare costs. Categorization: Outcomes research; Cost analysis; Colon and Rectal Surgery

The current civil engineering reality is showing disturbing fact that no profession are present in all phases the life cycle of a construction object. Is becoming increasingly evident need for interconnection of all participants of the investment process in all phases the life cycle of a construction object, and it is thanks to facility management. Facility management in the Czech Republic is still relatively new and continually develops. Facility management is introduced including the associated standards in this thesis.Thesis deals with the position of facility manager and define facility management principles. The proposed methodology for monitoring of the operational life cycle cost of buildings is also presented on the specific construction object. Defined facility management principles are then set in the context of cost management of the selected construction object. The aim of the doctoral thesis is to prove or disprove that the application of the facility management principles can optimize the costs of administrative buildings.