Final qualifying work (master's thesis) is devoted to the study of the costs of the enterprise for the production and sale of products in the conditions of modem market relations. The subject of the study are the economic relations arising in the process of cost management system as а result of their systematization based on the development of theoretical discussion, methodology and detailed analysis of the cost structure of а large Russian airline, identifying problems and developing ways to solve them. In conclusion, indicated recommendations for managing and optimizing the cost of production and sales of products. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию затрат предприятия на производство и реализацию продукции в условиях современных рыночных отношений. Предметом исследования выступают экономические отношения, возникающие в процессе управления затратами. Целью данной магистерской диссертации является совершенствование системы управления затратами компании в результате их систематизации на основе развития теоретической дискуссии, методологии и детального анализа структуры затрат крупной российской авиакомпании, выявлении проблем и разработки путей их решения. В заключении обозначены рекомендации по управлению и оптимизации затрат на производство и реализацию продукции.

Research work is about labor organization of woodcutting by contract work and economical analysis of activity’s results. Object of study – the firm’s “ Miško darbų paslaugos “ 1998 – 2003 y. activity of woodcutting by contract work. Work purpose – to perform investigation about labor organization of woodcutting by contract work and economical analysis of activity’s results. Work mode – by performing analyze, used graphics, analytical tables, data’s classification, comparison, calculation, counting average and generalization methods. Work results – the firm “ Miško darbų paslaugos “ established in 1997 year, basic kind of activity- forestry and woodcutting. The valuation of timber cutting works executing the main usage cuttings for produced industrial wood in 1998 y. was 13.5 Lt/m3, in 2003 y. – 13.48 Lt/m3, accordingly for produced woodshed - 11.50 Lt/m3 and 11.48 lt/m3, for clearing-up the cutting area – 1000 Lt/ha and 995 Lt/ha. In the selective usage cutting areas the valuation was changeless; for industrial wood full pay was 18.50 Lt/m3, for produced woodshed – 16.50 Lt/m3. Net cost of making sawn timber consist from: direct production expenses, administration expenses, workers salary, social insurance and deduction from realization income. Direct expenses of woodcutting – 4.57 Lt/m3, were calculated for one sawyer and ancillary worker, given that together they making 225 m3 sawn timbers during month, general volume of shaft is 0.34 m3. Firm’s administration expenses –... [to full text]

Finansų rinkų programos Verslo nuosavybės ekonomikos specializacijos magistro baigiamojo darbo tema yra aktuali, nes atsargų valdymas, efektyvus atsargų valdymo proceso organizavimas yra aktualus kiekvienai įmonei, užsiimančiai gamybine ar prekybine veikla. Atsargos – vienas iš įmonės veiksnių jos pelningai veiklai palaikyti. Atsargų valdymas yra jų optimalaus kiekio paieška bei tinkamiausio santykio tarp naudos ir išlaidų išlaikymas. Tyrimo objektas – atsargų valdymas. Pagrindinis šio darbo tikslas – nustatyti, kokia įtaką įmonės pelningumui daro efektyvus atsargų valdymas. Tikslui pasiekti buvo iškelti šie uždaviniai: 1. susipažinti su atsargų rūšimis; 2. atsargų poreikio nustatymas; 3. apibrėžti pagrindinius atsargų įkainojimo metodus; 4. atlikti atsargų panaudojimo efektyvumo analizę. Tyrimo metodika. Darbe naudota mokslinės, ekonominės literatūros analizė apie atsargų valdymą ir su juo susijusias problemas, turto panaudojimo efektyvumo koeficientų analizė. Šiuo darbu norime pagrįsti hipotezę, kad efektyvus atsargų valdymas padidintų įmonės pinigų srautus, kas leistų juos panaudoti verslo plėtrai ar veiklos procesų efektyvumui gerinti. Pirmoje darbo dalyje išanalizavime, kas tai yra atsargos, išnagrinėjome atsargų rūšis ir jų klasifikavimą. Atsargos – trumpalaikis turtas (žaliavos ir komplektavimo gaminiai, nebaigta gamyba, pagamint produkcija bei pirktos prekės, skirtos perparduoti), kurį įmonė sunaudoja pajamoms uždirbti per vienus metus arba per vieną įmonės... [toliau žr. visą tekstą] / Master‘s work in business property economics is actual, because the inventory management, the effective inventory organizing is actual for each producing and trade company. Inventory is one from the most important factors for profitable activity of company. Inventory management is the most suitable relation between the profit and expenses. The object is inventory management. The aim of this article is to research the effective inventory management influence for company’s profitableness. To reach this goal we resolved such tasks as: 1. Become acquainted with qualities of inventory; 2. To define the basic estimation methods; 3. To carry out the analyze of the effective inventory employment. In this article we want to ground the hypothesis that effective inventory management increase profit of company. In the first part we have analyzed the inventory qualities and classification. Inventory is the short-term assets (raw materials and consumables, work in progress, finished products and goods for resale), which company used for receipts earn during one year. Raw materials and consumables, work in progress and finished products are the inventory of producing company. And the goods for resale are the inventory of trade company. In the second part we analyzed the basic estimation methods. The choosing of the estimation methods is one from the most important factors for profitable activity of company, which could influence the sale cost price. For the calculating of used in production... [to full text]

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] / Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

Cost classification and models creation is very important for controlling in every company.

The objective of the project is to build up a method of analysis used both in Czech and French (Czecho-French) entreprises, using financial and cost price analyses. While the financial analysis is nearly the same in both countries, the uusing of cost price analysis differs. In the Czech republic the most used one is Full costing, in France Actiity based Costs as the more correct and exact one.

This study assess Prague real estate market from price level bubble existence point of view. For this purpose construct loglinear regression models for estimating price level of purchase and renting for several segments on the real estate market. These estimated price levels afterwards compare to theoretical price levels set by user cost concept, which employs fundamental factors such as capital costs, depreciation rates, personal income and property taxes, additional asset risk and expected capital gain. Study concludes that Prague real estate market does not currently experience positive price bubble, even one of the segments assess as underpriced.

Linjett Segelbåtar konstruerar och producerar högkvalitativa  segelbåtar på Rosättravarvet. Detta arbete syftar till att presentera en bättre mekanisk lösning till den nedgångslucka som Linjett har idag. Förbättringen består i att sänka produktionskostnaderna, underlätta montering och service men framförallt öka livslängden på mekanismen. Nedgångsluckan är den vertikala ”dörr” som skiljer utsidan från insidan på en segelbåt. I Linjett’s befintliga lösning så skjuts luckan ned i en balja under durken och försvinner undan på ett väldigt smidigt sätt. Tack vare en gasfjäder görs den annars ganska tunga luckan viktlös och kan lämnas halvöppen vilket kan vara väldigt praktiskt, det är en typ av funktion som den nya lösningen måste bibehålla. Arbetet har följt en generisk utvecklingsprocess. Koncept från en idégenerering har ställts mot varandra med hjälp av en pughmatris och en multiomröstning. Det vinnande konceptet har sedan förbättrats i en iterativ process för att uppfylla målen i så hög utsträckning som möjligt. Under vidareutvecklingen har fokus legat på att minimera antal komponenter genom DFA (Design For Assembley). För att motivera lösningen har monteringsscheman ställts upp och kompletterats med en självkostnadskalkyl. Dessa detaljstuderas och utvärderas för att agera beslutsunderlag till Linjett. Den presenterade lösningen använder konstantkraftsfjädrar för att bära upp luckans vikt. Dessa fjädrar ger lång livslängd i dessa utsatta miljöer och har ett förhållandevis lågt inköpspris. / Linjett Segelbåtar constructs and produces high quality sailing yachts at Rosättravarvet. This rapport aims to enhance the mechanical solution of the companionway door that Linjett is using. The enhancement consists in lowering production costs, simplify the mounting and service but most important, raise the lifetime of the mechanism. The companionway door is what separates the outside from the inside on a sailing yacht. Linjett has a special solution were the companionway door slides in under the cockpit floor and disappears in a clever way. Thanks to a gas spring the otherwise heavy door becomes weightless and can be left at any desired height which can come in handy. This is one of the function that the new solution must maintain. The work has followed a generic developmentprocess. Concepts from a brainstormingsession have been evaluated and compared in a pughmatris and a multivote. The winning concept has then been improved in a iterative process to fulfill the goals in the best way possible. During the enhancement of the concept there has been a strive to minimize the number of components throughout DFA (Deisgn for Assembley) To motivate the solution a mounting schedule was produced which in turn were complemented by a cost price calculation. These were studied in detail and evaluated to create a basis for decision making to Linjett. The presented solution uses constant force springs to carry the weight of the companionway door. Springs of these type provide long lifetime in these harsh conditions and is reasonably priced.

Методика ценообразования и снижение доли накладных расходов в составе себестоимости продукции может являться одним из конкурентных преимуществ предприятий, выполняющих Государственный оборонный заказ. Целью магистерской диссертации является разработка методического подхода к ценообразованию на продукцию оборонных предприятий, ориентированного на получение преимуществ при распределении бюджетных средств. В работе рассматривается понятие эффективности расходов бюджета на выполнение Государственного оборонного заказа, вопросы ценообразования на оборонную продукцию и возможности повышения конкурентоспособности предприятий отрасли. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организаций в открытом доступе. В магистерской диссертации был предложен методический подход к ценообразованию на продукцию предприятий оборонно-промышленного комплекса России, основанный на разработанной модели распределения накладных расходов между видами оборонной продукции, для целей формирования рейтинга конкурентоспособности претендентов по критерию эффективного использования бюджетных ресурсов. / The pricing methodology and the reduction of the share of overhead costs in the cost of production can be one of the competitive advantages of enterprises that fulfill the State Defense Order. The purpose of the master's thesis is to develop a methodological approach to pricing for the products of defense enterprises, focused on obtaining advantages in the distribution of budget funds. The paper deals with the concept of the efficiency of budget expenditures for the implementation of the State Defense Order, the issues of pricing for defense products and the possibility of improving the competitiveness of enterprises in the industry. The sources used were research and methodological literature, regulatory legal acts and financial statements of organizations in the public domain. In the master's thesis, a methodological approach to pricing for the products of enterprises of the Russian military-industrial complex was proposed, based on the developed model of the distribution of overhead costs between types of defense products, for the purpose of forming a rating of the competitiveness of applicants according to the criterion of effective use of budget resources.

The thesis analyses the impact of building renovation on the market price of a property. The analysis uses a particular type of property - a flat in a prefabricated house. A database of offered market prices before and after the building renovation was created. The price of the building renovation was made by an itemized budget. The data, which were obtain in this way, were then submitted to s detail analysis and statistical testing. The result of the analysis was to determine whether the cost of the building renovation impacted the market value of the property and whether it was evaluated