This diploma thesis examines the impact of the amendment to the Act on Budgeting of Taxes, effective from 1 January 2013, on the financing of municipalities setting up a school in their territory. The main aim of the diploma thesis is to find out what influence the amendment to the School Act and the Act on the Budgeting of Taxes has on the financing of municipalities establishing school and municipalities that do not establish school in their territory. Furthermore, whether the municipality, which establishes a school in its territory, is able to cover the costs incurred by education when fees are abolished, and the pupils from the municipalities in whose territory the school is not established are also able to attend. The diploma thesis deals with the issue of financing the municipality, which establishes a school and a municipality that does not establish a school in its territory. Then the issue is related to the whole Pardubice region, where I find out whether the municipalities setting up the school in their territory will be able to cover the costs related to the operation of the school after the amendment of the Act on Budgeting of Taxes.

The proposition of this dissertation is that superior capital budgeting solutions can be attained by not only analyzing projects individually but rather as part of a portfolio of projects that has the objective of maximizing the company’s range of multiple objectives, not only the economic benefit. The dissertation starts with a detailed study of current techniques and an assessment of flaws and shortcomings. This study concludes with the requirements that any new approach or model must address in order to improve on the current practices. Based on these requirements, a new model is developed based on the portfolio approach that integrates all the assumptions, constraints, project and variable interrelationships. An important feature of the model is that it selects its portfolio of capital projects in such a way that it optimizes support for the company’s multiple objectives, not only the economic objective. The dissertation concludes with the application of this model to a hypothetical case. It is concluded that, by developing and using this model, a company can improve the analysis required before capital budgets are finalized. / Dissertation (MEng (Industrial Engineering))--University of Pretoria, 2006. / Industrial and Systems Engineering / unrestricted

The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.

Diploma thesis deals with analysis of income and expenditure aspect of state budget, deficit and public debt during 2008-2013 period, following Global financial and economic crisis and its induced governmental countermeasures. It then explains Goal oriented budgeting implementation process into Ministry of defense for the same period. The first chapter is dedicated to explaining theoretical background of budgeting process and enumeration of basic budgeting methods. The second part deals with state budget, concrete income and expense analysis including state deficit and public debt. The last chapter describes Goal oriented budgeting implementation process into Ministry of defense and evaluation of its basic problems. The conclusion of the thesis combines the acquired knowledge and sets conclusions and recommendations.

The main topic of the thesis is the analysis of the possibilities of linking building and economic software and software for technical drawing, in which BIM models are created, in order to achieve automatization of BIM model budgeting. The introductory, theoretical part defines the area of solved problematics in a broader background and the context of the problem. The overarching theme is BIM. Therefore, the basics and principles of this method, its fundamental aspects and current implementation within the Czech Republic are solved. The following chapters deal with standard budgeting procedures in the Czech construction market. The specifics of classical methods and their shortcomings in the context of contemporary construction are described. In the following part of the thesis the BIM budgeting concept, its vision and related aspects are discussed in more detail. The actual draft of the solution of interconnection of price systems and software, in which the BIM model is created, with orientation on valuation automation, is presented in the final, practical part of this thesis. Requirements for solution are defined and the procedure of its creation is described. Finally, the solution is tested and evaluated.

The master´s thesis deal with transportation costs occurred in distribution company. It analyses both the evidence and monitoring of the particular costs, and also the range and efficiency of the spent costs. The outcome of my thesis is proposal of the evidence and the methodics for costs´ evaluation during the physical distribution.

The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.

The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.

The aim of this work is the optimum price of the built as a reflection of price calculation. Part of these calculations is the creation of several pricing options by altering the original costing followed by the application of the newly calculated costs into these individual options.

The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.