The aim of the final thesis Methods for IT investment evaluation and decision making is to verify relationship between strategy of the company its Enterprise Architecture and IT investments evaluation. To achieve the aim of the thesis is necessary to define the term of Enterprise Architecture and its relationship with IT Project Portfolio Management. The literature retrieval which follows after is focused on calculation of IT investment profitability and return. The calculation is very difficult due to intangible benefits which are one of the common goals of IT investments. The customer satisfaction, improve of the current business process or employees satisfaction are one of the examples of the intangible benefits. Cost/Benefit analysis is one of the methods depicted for calculation of the intangible benefits. Methods for decision support as Analytic Hierarchy Process are highlighted as the significant instrument. The risk analysis and simulation of the risk in IT investments decision making are also mentioned but according to the scope of thesis just very briefly. Major methods are used on the model example of the evaluation and decision making process to demonstrate the whole theoretical part of the thesis. The biggest added value of the final thesis is the deep analysis of the relationship between strategy of the company its Enterprise Architecture and IT investment evaluation. Entire final thesis should be used as the fundament for IT investment evaluation and decision making framework.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию методологическому аспекту управления затратами на предприятии и их роли в креплении финансового положения предприятия на современном этапе. Необходимость научного исследования заключается в том, что осуществление производственной деятельности предприятий всех отраслей деятельности и организационно-правовых форм связано со стремлением получить максимально возможную прибыль в результате деятельности. Актуальность научного исследования заключается в том, что достижение высоких результатов деятельности предприятия невозможно без эффективного управления затратами на производство и реализацию продукции. Процесс формирования затрат предприятия является достаточно актуальным для всех, так как от того, насколько рационально будут они сформированы на каждом предприятии в отдельности и в экономике страны в целом зависит эффективность функционирования экономики страны и целом. / Final qualification work (master thesis) is devoted to research of methodological aspects of cost management in the enterprise and their role in fixing the financial situation of the enterprises at the present stage. The need for research lies in the fact that the implementation of the production activities of enterprises of all sectors and legal forms associated with the desire to obtain the highest possible profit as a result of the activities. The relevance of the research is that the achievement of high results of activity of the enterprise is impossible without effective management of production costs and sales. The process of formation of expenses of the company is quite relevant to all, as to how rational they will be formed at each enterprise separately and in the economy as a whole depends on efficiency of functioning of the economy and a whole.

Final qualification work (master thesis) is devoted to study of theoretical aspects of the economic nature of the company's costs, the assessment of the main financial indicators of the enterprise's activities, the analysis of its cost structure, the identification of cost management problems and the development of measures aimed at minimizing costs in the enterprise. The need for scientific research is to clarify the methods of cost management, as well as to develop measures to reduce costs. The relevance of scientific research lies in the fact that at the present stage of economic development, the reduction of production costs is becoming increasingly important. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию теоретических аспектов экономической природы затрат предприятия, оценке основных финансовых показателей деятельности предприятия ОАО «ПНТЗ», проведению анализа его структуры затрат, выявлению проблем управления затратами и разработке мероприятий, направленных на минимизацию затрат на предприятии. Необходимость научного исследования заключается в уточнении методов управления затратами, а также же в разработке мероприятий по снижению затрат. Актуальность научного исследования заключается в том, что на современном этапе развития экономики все большее значение приобретает снижение затрат на производстве.

This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.

Master’s thesis “Valid cost reduction in tender offers price” is divided into a theoretical part and practical part. The theoretical part deals with the issue of public tenders, process theories of tenders and company’s ownership structure. The practical part explores the cost reduction in the already specified offer to a public tender. The aim of this work is a compilation of the checklist steps for the process of preparation contract in the offer stage, which could lead to a reduction in the cost price and increase the probability of success in the public tender.