The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.

This thesis provides an analysis of cost calculation system in the conditions of selected enterprise. There is reviewed the system of costs observation in the nature of cost classification, in the cost classification by responsibility and practice costing inclusive problems of the overhead costs distribution too. In conclusion is summed up the used system of preliminary costing as well as actual costing and their use in the direction of the enterprise.

The diploma thesis on topic Cost management in MOIRA CZ company has a goal to desribe costs, procedure of anylising these costs for very this company. In the opening of my literature search is spoken about kinds of costs and their calculation. In practical section of this thesis the focus is on analysing calculation important sorting of a costs in company. The part of this analysis is calculation of products which are being used in company along with their intermediate products. Every chapter has its own summarization, eventually recommendation. At the end of the thesis is summarization of the study as a whole and valuation alon with suggestion on how to improve in specific areas.

Subject of this diploma thesis Processes and vehicle fleet optimization at the selected company is to make the processes more effective and to reduce costs associated with operation of vehicle fleet at selected enterprise. The average cost per kilometer, usage of journeys made by vehicles, strengths and weaknesses of an enterprise are observed within analyzes. Processes are evaluated overall through analyzes and after that, suggested suitable solutions are provided.

This thesis deals with problems of transportation of goods from Turkey to the Czech Republic. The goal of this thesis is to provide a comprehensive overview of geo-political, legal and economic knowledge, which could serve as a guide for small transportation companies. The overview is divided into three parts. The first part deals with multilateral agreements governing international road transport with emphasis on the CMR Convention. The second part is devoted to customs issues, in particular transit procedure. The third part deals with transport from the economic point of view. In this part, two transportation routes are proposed, which are then analysed considering time, safety and cost.

The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.

Thesis contains summarizing of main activities of technological projecting. The project itself analyzes the production of gear-boxes on a machine line, which caused transferring the production to a machining center. This real project is implemented on the basis of very detailed cost calculations substantiated by a positive result.

engcon® är ett företag som arbetar med produktutveckling. Företagets mest lönsamma produkter är tiltrotatorer, vilket kan beskrivas som en handled för grävmaskiner. Syftet med detta arbete var att ta fram ett alternativt koncept för skyddshuv till tiltrotator EC209, då den nuvarande lösningen erhållit klagomål kring variationer och inre spänningar till följd av tillverkningsmetoden. Företaget är även intresserad av en reducerad kostnad och mer slimmad design. Målet var att ta fram ett mer användarvänligt och kostnadseffektivt koncept samt testa mot produktion. Produktutvecklingsprocessen bestod av en nulägesanalys, där kartläggning av nuläget genomfördes. Datainsamling från intressenter som bestod av tillfällighetsurval och deltagande observation. Genomförandet av en litteratursökning för att erhålla information om stål- och polymermaterial samt tillverkningsmetoderna formsprutning och bockning. Datainsamlingen användes för att samla relevanta kriterier och upprätta en produktspecifikation. Utifrån funktionella kriterier generera koncept med en kreativ och systematisk metod där syftet var att erhålla en mängd dellösningsalternativ. Därefter med en morfologisk matris skapa totallösningsalternativ. Val av koncept med hjälp av elimineringsmatris och relativ beslutsmatris. Avslutningsvis genomgå processfasen konfiguration och detaljkonstruktion för framtagning av iterationer och slutgiltigt koncept. Resultatet av detta arbete utmynnades i framtagning och presentation av ett koncept som erhåller delfunktion för att underlätta montage tillsammans med en design avsedd för tillverkningsmetoden, vilken möjliggör minimerade variationer vid tillverkning. Additivt tillverkade iterationer för att testa mot produktion tillsammans med en kompletterande kostnadskalkyl för framtagning av dessa och uppskattad kostnadskalkyl för formsprutning utifrån tät dialog med leverantör Målet med arbetet kunde uppfyllas då studien resulterade i ett slutgiltigt koncept med delfunktion för att underlätta montering och ett reducerat styckpris mot den nuvarande lösningen. / engcon® is a company that works with product development. The company’s most profitable products are tiltrotators, which can be described as a working arm for excavators. The purpose of this work was to develop an alternative concept for a protective hood for tiltrotator EC209, as the current solution has received complaints about variations and internal stresses because of the existing manufacturing method. The company is also interested in a reduced cost and slimmer design. The goal was to develop a more user-friendly and cost-effective concept and test it against production. The product development process consisted of a current situation analysis, where mapping of the current status was carried out. A data collection from stakeholders consisted of opportunity sampling and participant observation. Literature search was carried out to obtain information on steel and polymer materials as well as the manufacturing methods including injection molding and bending. Data collection was implemented to gather relevant criteria and establish a product specification. Based on functional criteria, concepts were generated using a creative and systematic method with the aim of obtaining a number of particular solution alternatives. Then with a morphological matrix good solution alternatives were suggested. Choice of concept was done using elimination matrix and relative decision matrix. Finally, the suggested final concept was configured and detailed construction of final concept was reached through few iterations. Present work resulted in the development and presentation of a concept that facilitates assembly together with a design intended for the manufacturing method, which enables minimized variations in manufacturing. Additively manufactured iterations to test against production together with a supplementary cost calculation for the production of these designs and estimated cost calculation for injection molding based on close dialogue with the supplier were carried out. The goals of the work are met and a final concept helping easier assembly and having a reduced unit price compared to the current solution is presented.

The purpose of this study is to identify main factors when cost estimate is being exceeded in the construction industry both nationally and globally. If the cost estimation is exceeded, it may result in losses for the company, which can be severe and cause extensive damage. Therefore, a study is necessary to see if it is possible to perform a more detailed cost calculation.Cost overruns occur in both bigger and smaller projects. Factors causing cost overruns do not always have to be of the same category. Identifying negative factors as a guideline is troublesome due to the fact that one project outcome might not necessarily be other projects result.In collaboration with Småa AB and our starting point in “The white city”, an examination was performed to identify the factors leading to the costs being exceeded. Study consisting of literature and interviews with the production manager for the White City. At the end of the study the purpose and questions will be answered. Suggestions and solutions will be provided.The work was ongoing during a prevailing pandemic, that has affected the entire world, Covid-19. The pandemic has limited our site visits and interviews. Most of the work has been done digitally.

Urban gondola lift systems are becoming a regular sight rather than a rarity throughout the globe. Authors attribute their increasing popularity to factors such as environmental sustainability, operational reliability and cost efficiency compared to other right-of-way transit solutions. Replacing conventional modes of transit with urban gondolas cannot however be achieved without tackling several operational challenges. As potential new operators often lack the human resources and knowledge base required to successfully man, operate and maintain systems, they turn to manufacturers for increased after-sale support. Companies of the Doppelmayr Garaventa Group, the world’s largest manufacturer of gondola lifts, responded to these demand patterns by offering complete operations & maintenance contracts which, among other services, include the delivery and installation of reserve components. Calculating the total cost of such components for the life cycle of a system however still proves to be demanding and requires new computational models to increase its efficiency. The applicative purpose of this paper was thus set to formulate a model that is capable of performing life cycle cost calculations for components of urban gondola lift systems, according to a set of criterion defined by industrial entities. Its research aim is accordingly to answer questions about how concurrent instruments are set up, what models does contemporary research regard as efficient in similar industries and whether these models are able to enhance life cycle cost calculation capability within the urban gondola lift market. These aims were achieved through an analysis of current company practices, followed by the formulation of two new model alternatives based on a review of contemporary scientific literature, and concluded by an iterative process wherein the two alternatives were compared to each other in terms of performance and then merged to combine the best performing features of each version. Through a second iteration, the merged model was then compared to current instruments and established as the superior choice, using industry criteria. The paper concludes by resolving the research questions it set out to answer and making further recommendations for the direction of future research and studies.