The aim of the thesis is to compare two systems of cost calculation - the calculation of total costs and the calculation of variable costs - on the farm Těšovský statek, s.r.o. The calculation are compiled for various sections of the plant and animal production.

The aim of this thesis is to analyse the current situation in valuation of restoration works during construction work, and then to define and standardize the construction work of stone during the restoration of immovable historical monuments. The dissertation moves further knowledge about the issue of restoration work valuation and brings benefits at both theoretical and practical level. In the first part thesis deals with the detailed definition of basic terms, namely restoration, cultural heritage, calculations and costs. The second part of the thesis is dedicated to international comparisons of the historical monuments care in the Czech Republic and France. The result is a comparison of selected indicators of historical monuments care in the Czech Republic and France. Further the attention in the second part is devoted to the pricing development and standardization in construction and restoration, as well as to the pricing of construction work. The third part of the thesis is dedicated to the actual research work, which is focused on the methodology of determining the price of stone construction work in the restoration of the historical buildings. Based on the results of the research there are presented conclusions and proposals of solutions to the existing issue. It is primarily about defining the scope of the building technical documentation with respect to the requirements of restoration, defining direct and indirect costs and profits of construction work of stone in the restoration of historical buildings. At the end of this section there are defined conclusions from the research, which summarize the determination of price list and its description. An integral part of this dissertation is a proposal for the further development and possible solutions of this specific issue.

The diploma thesis deals with the analysis and evaluation of calculations in the Vedanta canteen of the company Jitřenka-Zlatá studna s.r.o. The aim of the work is to propose changes that will improve the current situation of the company. The proposals will be based on an analysis of the current state of cost classification, the method of calculation and the calculation system.

Master's thesis deals with the intradepartmental informative system in firm Pavel Šálek. The work includes the analysis of current state and the suggestions to implementation of new intradepartmental informative system to achieve improvement in the sphere of intradepartmental leading.

The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.

The aim of thesis is to create the possibility of variant replacement material and to determine the effect of changing bid prices conducted in the building. This price changes investor serves as an important basis for decision making in supplier selection and evaluation of bids when making a tender for the implementation of the building. The practical part is focused on the variability of aggregate in mortars and concretes and compare the resulting prices of newly established budget originally assembled.

Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.

The purpose of this study is to describe and analyze how manufacturing companies are affected by the electricity crisis and what measures they have taken to maintain liquidity in their operations. To achieve this, the empirical evidence will be based on interviews with manufacturing companies located in electricity area 4. To answer the questions “In what way have manufacturing companies in electricity area 4 been affected during the current electricity crisis?” and “How have these companies changed their operations and managed their liquidity and costs during the electricity crisis?” the study is based on an abductive research and on a qualitative research method. The results of the study shows that companies with variable electricity contracts in combination with an electricity cost that makes up a larger part of their manufacturing cost have suffered the most from a liquidity point of view. The most common measures taken by the companies were to increase the selling price, reduce their electricity use and become more self-sufficient in electricity.

Increasing storage for energy is one of the most important challenges today to overcome in order to enable higher penetration of renewable energy in the existing energy systems. Thermal storage is one category of energy storage that has been successfully demonstrated in a number of engineering projects and is showing promising potential in the future. However, a technology cannot be widespread if it is not economically feasible and sustainable in the long run. Bottom up cost analysis can be used to assess economic viability of a technology. For newer technologies, the top-down cost calculation is not always possible due to the limited amount of data. The aim of this thesis is to investigate the best practices in performing bottom up cost calculation and to propose a methodology with the purpose of enabling it to be implemented over thermal energy storage bottom up economic evaluations. To achieve this, two proven applications, molten salt storage for concentrated solar power and ice thermal storage for building cooling, were examined as the basis of the bottom up state of the art calculation models. It was found that in the ice storage case, the models were often done in a hybrid bottom up-top down approach which limits a fully detailed cost analysis. Instead these are referred as case studies instead because of the few elements needed in their calculation. The constructed specialized models and case studies are then compared against other external sources to validate the proposed economic analysis procedure. The numerical results showed some discrepancies when compared to external resources. A compilation of a general bottom up cost model with detailed step by step model to perform a bottom up calculation for thermal storages is finally proposed in this work. / Att förbättra möjligheterna att lagra energi är en av dagens viktigaste utmaningar för att kunna öka andelen förnybar energi i vårt energisystem. Termisk energilagring eller värmelagring är en typ av energilagring som använts framgångsrikt i flera områden och visar hög potential i ett flertal ytterligare teknologier. En teknologi kan dock inte få en omfattande påverkan om den inte är ekonomiskt hållbar. En bottom-up kostnadsanalys kan användas för att uppskatta genomförbarheten för teknologin. För nya teknologier är en top-down kostnadsanalys inte alltid möjlig, vilket är beroende på den begränsade tillgången till data. Syftet med den här uppsatsen är att undersöka de vanligaste tillvägagångssätten i att utföra en bottom-up kostnadsanalys och föreslå en metodologi som har ändamålet att användas i bottom-up kostnadsanalyser för värmelagringstekniker. För att uppnå detta har två beprövade tekniker, smält saltlagring i koncentrerad solkraft och islagring för kylning av byggnader, undersökts som modeller för moderna bottom-up kostnadsanalyser. Efter undersökning fann man att i islagringsteknologi genomförs kostnadsanalysen vanligen i ett hybrid bottom up-top down upplägg, vilket begränsar möjligheten att rekonstruera en fullt detaljerad bottom-up kostnadsanalys. Dessa kommer istället att refereras som fallstudier eftersom endast ett fåtal objekt behövdes i en kostnadsberäkning. Specialiserade kostnadsmodeller som konstruerats och fallstudier jämförs med externa källor för att bekräfta den föreslagna analysproceduren för kostnadsberäkningar. Jämförelsen med externa källor visade viss spridning i numeriska resultat. En sammanställning av en generell bottom-up kostnadsmodell med detaljerad steg för steg-beskrivning för att genomföra en bottom-up kostnadsanalys är dessutom föreslagen i detta arbete.

Engineering-to-order is a production approach that aims to develop each customer order from scratch based on specific requirements, and is therefore inevitably characterised by a high product variety. It is clear that this strategy is costly, but previous research is lacking in terms of providing real-life data regarding how a high product variety affects costs. Therefore, this thesis aims to analyse the cost-variety relationship through a single-case study consisting of observations, interviews as well as calculations, with respect to the value-creating process of a Swedish engineering-to-order business. The results reveal that while the cost of variety may not be influenced at the product level, it can be influenced at the component level. Furthermore, the three aspects that drives component variety cost the most are the number of new components in a product, the number of different components at the company as a whole, as well as the number of different suppliers. Of these, the most influential aspect is the time spent working with new components, which consumes roughly 10% of the total working time throughout the value-creating process. Moreover, the effects of these aspects differ across different parts of the process as well as component types. The results show that the largest costs are driven upstream in the value-creating process and for advanced components. It is however difficult to decrease the variety of advanced components as a rather high variety is required to meet customer needs. Instead, less advanced components offer more easily obtained savings. Finally, the thesis also suggests three ways to mitigate the negative effects of high product variety. Firstly, improving the accessibility and spread of information to ensure internal alignment in the management and maintenance of components. Secondly, identifying common synergies across different projects and products to create economies of scale. And thirdly, explore to what extent processes and components can be standardised.