This master’s thesis deals with manufacturing and logistic issues of low voltage cabinets produced by ProCS, s.r.o. company. The aim is to design and evaluate manufacturing and assembling process rationalization proposal. The proposal is based on familiarization with technological process of cabinet's manufacturing. Becoming familiar with manufacturing and assembling process of marshalling and system cabinets made it possible to find an opportunity of rationalization through automation of selected assembling processes. Automation of striping and crimping process is possible through suitable crimping machine. Situation before and after rationalization is economically interpreted and evaluated using break even point analysis. Through mentioned rationalization arrangement it is possible to improve manufacturing flexibility, reduce lead times and cut down manufacturing costs.

The master thesis focuses on the creation of the business plan proposal. Via implemented analysis (SLEPT, SWOT and Porter’s model) and questionnaire research were identified conditions for successful establishment and running of fitness centre M-Gym, s.r.o. in Brno. It involves the choice of tools and strategies, which allows the company to succeed on the market and become competitive.

nÃo hà / O trabalho retoma conceitos da Microeconomia e de Marketing com o objetivo de complementar o trabalho e a disciplina de formaÃÃo de preÃos. A ampliaÃÃo da visÃo estritamente contÃbil permite integrar conceitos como custo de oportunidade e composto preÃo. Essa integraÃÃo demonstra a necessidade do preÃo formado conter elementos que reflitam a sustentabilidade econÃmica da empresa dentro de um contexto competitivo e que considere o custo de oportunidade do capital prÃprio investido. A inclusÃo desses conceitos altera a perspectiva de resultados da empresa obrigando-a a repensar e considerar outros aspectos quando da precificaÃÃo de seus produtos e serviÃos. AlÃm da exposiÃÃo e integraÃÃo entre os conceitos contÃbeis, econÃmicos e de mercado propostos, sÃo realizadas simulaÃÃes demonstrando o impacto da inclusÃo dessas novas abordagens sobre a atividade de formaÃÃo de preÃos. / This paper presents the concepts of Microeconomics and Marketing with the aim of complementing the work and discipline pricing. Expanding the vision strictly accounting for integrating concepts such as opportunity cost and price compost. This integration demonstrates the need for prices contain elements formed that reflect the economic sustainability of the company within a competitive context and considering the cost opportunity of equity invested. The inclusion these concepts changes the perspective of the results forcing the company to rethink and consider other aspects when pricing their products and services. Besides the exposure and integration between accounting concepts, economic and market proposed are simulations showing the impact of inclusion of these new approaches on the activity of pricing.

一、研究目的：對於商業性個人健康保險之特性做一廣泛性整理，再藉由 健康保險保單販賣數年後之實際數據，試著去推估純保費與理賠金額達到 收支平衡之年度，並針對各種有關的考慮因素加以分析探討，期能探窺公 司經營之真正盈虧，使保戶的保費負擔合理，也使得公司的經營穩健安全 ，並能獲得合理的利潤，另外也提出有關精算方面應詳加思考的事項，以 供相關者參考。二、研究方法：本研究乃針對商業保險公司販賣個人健康 保險商品之原始資料，運用電腦計算出歷年度之總保費收入、賠款金額、 賠款次數、責任準備金提存之數據，再用時間數列中十種不同的方法，加 以推測出其目前、未來盈虧之軌跡，且依據繳費年度之不同，可探究其各 險種不同之特性。三、研究結果：１、商業性健康保險其續保年度的增加 並未導致道德危險的發生，而理賠件數率的增加逐年增加，使罹病率有逐 年增加的趨勢。２、實支實付型保單會隨著投保年度的增加而提高每件平 均賠款金額，定額給付型保單之理賠呈現穩定狀況。因此，在醫療服務的 消費量中，每件平均賠款金額的增加，大部份乃導因於價格的通貨膨脹。 ３、一年期健康保險保單因續保的執行，在罹病率增加及價格 通貨膨 脹下，終將從盈餘轉為虧損，所以，無可避免，均 須調高保費。 Health Insurence

Thesis deals with the relationship of costs and change of production volume. The introduction is characterized by the selected company from South region and in terms of profit, the number of employees and total assets. It is also shown changes in costs, revenues and operating results. There are also counted pointer to speak about cost-effectiveness in business. For example, operating leverage, break-even point, profitability ratios, cost ratio. From the calculations it is clear that the best business results achieved in 2007, while the worst of the venture was in 2008.

This diploma thesis analyses children's obesity treatment as it is applied in the Oliva children medical institution (ODL), Říčany. Managerial-economical methods were used to evaluate the benefits of the children's obesity therapy. The study hypotheses were that a) the ODL obesity treatment works well and b) the financial results are stable. Based on analysis of incomplete data from 2009, this study found that mean percentage loss of initial weight reached 5.8% (6.1% for boys, 5.6% for girls), a satisfactory result. In order to maximise individual weight loss, the length of one stay should exceed a month (30 days). The second part of the hypothesis, the financial analysis of the weight loss program, was not supported by the data. If economical stability (break even point) is to be achieved, the sanatorium must operate 350 days per year having 163 occupied beds. However, there were only 108 beds available in 2009 and the number of the beds continues to decrease. There are other, external factors that suggest long-term economic difficulties, such as changes in the national health-care system, pending property relations, and difficulties with both salaries and staff. In conclusion, recommendations are offered that can improve the program, given the constraints imposed on it by factors within and without the ODL.

This Master’s thesis is concerned with analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation to evaluation of economic situation by financial analysis I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in reduction of company indebtedness, expansion of surplus and prestige of the company.

This Master’s thesis is concerned with analysis of production function and analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation with production function I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in expansion of profit of the company.

The diploma thesis is focuses on elaboration of a business idea of the existing company INJETON PLAST, s.r.o. . It should be used not only as the final thesis but also as a basis and supporting material for decision making by the company management on the investment in own production of the plastic household goods.

Магистерская диссертация посвящена исследованию политики управления затратами (расходами) на производство и реализацию продукции предприятия с целью увеличения его прибыльности и рентабельности. Предметом исследования являются экономические отношения, возникающие в процессе управления затратами. Основной целью магистерской диссертации является разработка практических рекомендаций по управлению затратами на предприятии на основе систематизации существующих научных подходов к управлению затратами. В заключении подводятся итоги проведенного исследования, делаются выводы о деятельности ООО «Курганавтотранс». / The master's thesis is devoted to the study of the cost management policy for the production and sale of enterprise products in order to increase its profitability and profitability. The subject of the study is the economic relations arising in the process of cost management. The main purpose of the master's thesis is to develop practical recommendations on cost management at the enterprise based on the systematization of existing scientific approaches to cost management. In conclusion, the results of the study are summarized, conclusions are drawn about the activities of LLC "Kurganavtotrans".