This project submits a proposal for manufacturing technology of casement and frame window hardware base, made of 11343.23 steel 2,5 mm in thickness and with 15000 pieces annual production volume. The components form an integral part of a window hardware arrest mechanism. From potential variants of manufacturing, the technology of stamping and bending, with the use of a combined tool, was chosen. A bibliographic search examining these technologies was made and the machine LE 250 with nominal forming force 2 500kN was selected. The project comprises structural and technological calculations, including the combined tool design. In the economical part of the project, the product prices were quoted and the break-even point was determined. The break-even point is broken as soon as 13 046 pieces are manufactured.

Made available in DSpace on 2016-04-25T18:40:13Z (GMT). No. of bitstreams: 1 Rubens Cusnir.pdf: 979028 bytes, checksum: 7e9e285f3952b163371bfc28325df8ee (MD5) Previous issue date: 2015-12-21 / The present study aimed to suggest the use of different methods that can help decision makers to evaluate financial investment to be made in the setting up of a particular business venture. The business involves the acquisition, deployment and operation of a health service franchise that is presented to the consumer market in the form of a fitness center oriented and specialized in elderly people. The circumstances offered as investment alternatives in the economic environment that presents real interest rates much lower than those offered to investors in the early 2000s are taken into account, in parallel with the strengthening of the franchises as a thriving productive investment option, with strong growth seen in the last 10 years. The formal and commercial peculiarities of the relationship between franchisees and franchisors, with the possible difficulties and perceived conflicts in the management of these interests are also studied. Medical health market services and the recent awareness for the need for physical activities in all ages are described in addition to the prospect of increased longevity and quality of life in the elderly due to adoption of physical activities. For investment evaluation purposes, methods of Break-Even point, Payback, Net Present Value and Internal Rate of Return are applied, calculated and discussed from a practical case, with real and contemporary data. The study is based on the outcome of these calculations and on their real utility. Suggestions and topics to be addressed in further studies are also provided / O objetivo deste trabalho é sugerir a utilização de diferentes métodos que possam auxiliar um tomador de decisão na avaliação de um investimento financeiro a ser feito na constituição de um empreendimento comercial. O referido empreendimento é composto pela aquisição, implantação e operação de uma franquia de serviços em saúde que se apresenta ao mercado consumidor na forma de uma academia de ginástica voltada e especializada no atendimento do público da terceira idade. São levadas em consideração as circunstâncias atuais oferecidas como alternativas de investimento, num cenário econômico que apresenta taxas de juros reais muito inferiores àquelas oferecidas aos investidores no início dos anos 2.000, em paralelo ao fortalecimento das franquias como uma pujante opção de investimento produtivo, com forte crescimento evidenciado nos últimos 10 anos. Também são estudadas as peculiaridades da relação entre franqueados e franqueadores, do ponto de vista formal e comercial, junto às possíveis dificuldades e conflitos percebidos na gestão desta conjunção de interesses. São descritos o mercado de prestação de serviços em saúde e a recente conscientização a respeito da necessidade de atividades físicas para todas as idades, além da perspectiva do aumento da longevidade e da qualidade de vida dos idosos com a adoção destas práticas esportivas em seu cotidiano. Para efeito de avaliação de investimentos, são descritos os métodos de Ponto de Equilíbrio, Payback, Valor Presente Líquido e Taxa Interna de Retorno, aplicados, calculados e comentados a partir de um caso prático, com dados reais e contemporâneos. O estudo é concluído com base no resultado destes cálculos e a análise da conveniência de suas utilizações, junto a sugestões de aprofundamento dos temas a serem abordados em novos estudos

Pelningumo siekimas yra pagrindinis verslo įmonės tikslas, dažnai lemiantis vadovų pasirinkimą sprendžiant problemas susijusias su pardavimo kainomis, įvairiomis išlaidomis. Pelno-išlaidų-veiklos apimties vertinimas teikia apibendrinantį planavimo proceso vaizdą ir išlaidų kitimo supratimą, todėl gauta informacija yra nepakeičiama, siekiant užtikrinti racionalų įmonės valdymą. Šio darbo tikslas – išanalizavus pelno-išlaidų-veiklos apimties metodologiją, atlikti įmonės pelno-išlaidų-veiklos apimties vertinimą ir sudaryti modelį, leidžiantį efektyviai planuoti ir analizuoti įmonės kaštų, veiklos apimties ir pelno ryšį. Taigi, šio darbo objektas-įmonės pelningumas, jo priklausomybė nuo įmonės pajamų, kaštų ir veiklos apimties. Siekiant įgyvendinti darbo tikslą, keliami tokie uždaviniai: išanalizuoti pelno-išlaidų-veiklos apimties vertinimo metodologiją, suformuoti prielaidas pelno-išlaidų-veiklos apimties vertinimo modeliavimui, atlikti įmonės pelno-išlaidų-veiklos apimties vertinimą, bei sudaryti pelno-išlaidų-veiklos apimties vertinimo modelį. Darbą sudaro trys pagrindinės dalys: metodologinė, analitinė ir rezultatų. Pirmojoje darbo dalyje nagrinėjami pelno-išlaidų-veiklos apimties vertinimo metodologijos aspektai-pateikiamos analizės prielaidos, vertinimo reikšmė ir galimybės. Antrasis darbo skyrius apima prielaidų pelno-išlaidų-veiklos apimties vertinimo modeliavimui analizę: tiriami ir lyginami pelno-išlaidų-veiklos apimties vertinimo modeliavimo metodai, bei pateikiama... [toliau žr. visą tekstą] / The main purpose of business enterprise is striving for profitability and this purpose usually decides the head‘s of enterprise choice when he tackles the problems about prices of sales and different expenses. Cost-volume-profit evaluation gives resumptive view about planning process and understanding of costs range so given information is irreplaceable because of trying to ensure rational management. The purpose of this work is to do cost-volume-profit evaluation and make a model according the analysis of cost-volume-profit methodology. This model will let to plan and analyse enterprise‘s cost, activity‘s size and profit‘s relation in effective way. So the object of this work is the profitability of an enterprise, its dependence from enterprises revenue, cost and activity‘s volume. In purpose to realize work‘s aim there are these objectives: to analyse cost-volume-profit evaluation methodology, to structure presumptions for cost-volume-profit evaluation modeling, to do enterprises cost-volume-profit evaluation and to make cost-volume-profit evaluation model. Three main parts makes this work: methodological, analytical, results. In the first part of this work there is an analyses of cost-volume-profit evaluation methodology‘s aspects, there are analysis presumptions, evaluations mean and possibilities. The second part includes presumptions analysis to cost-volume-profit evaluation modeling: here are researched and compared cost-volume-profit evaluation modeling methods and is... [to full text]

The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.

Scope of work was technical-commercial analyze with the aim of finding out if the foundation of a specialized subsidiary company by maintenance department outsourcing would have a real and economical justness. The specialized subsidiary would receive right and know-how of patented modern technology the DS Jet mixers designated for crude oil tank mixing and cleaning. Outcome of the thesis is found break-even point when applies the plan in terms of organizational-economical matters and which action would be necessary taken. Theoretical part of work explains specific of enterprise in new sphere of business, new technologies and services trends in Europe. There are discussed typical Europe crude oil market issues, explained principals of market and product analyze, internal process optimization methods and outsourcing in this part. Financial and break-even point analyzes is defined. Practical and analytical part includes the DS Jet Mixers technology description, implementation of the system in the MERO ČR, a. s. and the technology SWOT analyzes inclusive of competition benchmark. With market research had been checked EU market opportunities and marked attractive markets. The way of subsidiary foundation is proposed. The Integral part of the analytical part creates intended the break-even point. In the summary is comprehensive analyzes outcomes and recommended solution in current statute. Furthermore is advised marginal number of orders since when outsource the activities with the DS Jet mixers into subsidiary company.

The diploma thesis is focused on the establishment of confectionery Lenka and also serves as a business plan for building it. The first part contains theoretical background completed by market analysis and marketing research. The proposal part is focused on the design of the concrete business plan which assesses the chance of successful project implementation.

The diploma thesis deals with the creation of a realistic and applicable business plan for a new business – a forest nursery. The diploma work is divided into four main parts. Part one describes the objective and methodology of work. Followed by the second part, a theoretical one, in which the theoretical knowledge and the starting point needed to create the business plan are described and explained. In the third part, I analysed, with help of the theoretical knowledge, the current market situation and the internal and external business environment. The last part includes suggestions for the business plan and is closed with a final summary and recommendations, which should contribute to the establishment and to the further development of the firm in the future.

The subject of this diploma thesis is the creation of a business plan for the construction of a ski resort using the methods of quantitative research and strategic analysis which will be implemented through a newly established company. These tools are a part of the analytical part of the thesis and at the same time they serve as a basis for the actual solution proposals. The proposal part introduces the business plan itself, which is analyzed primarily through the marketing mix and financial plan, which leads to the final recommendation whether to implement the project or not.

Abstract The master‘s thesis deals with the creating of business plan of the establishment for the processing and sale of beef. The thesis is divided into three main parts. The first part summarizes the theory, which contains the necessary theoretical background within which the analytical and solution proposal part is processed. The second main part is the analytical part, which summarizes the results of the questionnaire survey and strategic analysis. In the last solution proposal part, the business plan itself is created.

In my master’s thesis I deal with a business plan which concentrates on creating a hay-making company. In the thesis are determined production plan and the mission of the company. The work also contents company’s goals in different areas and calculation of break-even point, as well as estimated financial performance of the company.