A presente pesquisa apresenta uma proposta de avaliação econômica de alternativas baseadaem estimativas de custos fixos e variáveis das operações de colheita e transporte da madeira, incluindo encargos sociais e trabalhistas, bem como custos de tributação a serem recolhidos pelas empresas envolvidas, empregando um programa desenvolvido em Visual Basic 6.0® - Excel 12.0 for Windows®. São geradas nove simulações de cenários hipotéticos contemplando operações 100% verticalizadas, 100% terceirizadas, transporte principal terceirizado, alteração da tecnologia do veículo empregado, distância média do transporte principal, das equipes de gestão da tomadora e prestadora e dos salários pagos pela empresa contratada. Conclui-se que a gestão terceirizada, com cumprimento integral da legislação e níveis de remuneração de operadores e gestores iguais aos da empresa contratante, conduz, em princípio, a custos mais elevados, visto que a terceirização, além de incluir a margem de lucro da contratada, implica uma soma de tributos maiores do que na estrutura verticalizada. A definição da tecnologia do veículo de transporte principal não interfere significativamente no custo final, sendo a distância média na mesma operação o parâmetro que mais afeta esse montante. O impacto da estrutura de gestão da contratante é relativamente pequeno frente ao custo total das operações e eliminá-la, parcial ou totalmente, não compensa o risco associado às prováveis perdas de desempenho e custos adicionais decorrentes da responsabilidade subsidiária no caso de ações judiciais. Uma redução de 30% nos salários pagos pela empresa terceirizada aos seus empregados implica em um custo unitário de ordem de grandeza similar à solução 100% verticalizada. / This research presents an economic evaluation proposal based on fixed and variable costs estimates, including indirect labor costs, as well as government taxes that are due by the involved firms, using a model developed in Visual Basic 6.0® - Excel 12.0 for Windows®. Nine simulations of hypothetical scenarios contemplating operations with 100% vertical integration, 100% outsourced, main transport outsourced, changes in the main transport average distance, in the main transport vehicle technology, in the management structures of the contractor and the hired firm and in the wages of the employees paid by the hired firm. It is concluded that the outsourcing process assuming equal wages and integral fulfillment of legal requirements, in principle leads to higher costs, considering that, besides including a profit percentage of the hired firm, the outsourcing process implies a higher sum of taxes than the vertical integration structure. The choice of the main transport vehicle\'s technology does not influence the total cost, being the average distance in the same operation the parameter that has the largest impacts on it. The contractor\'s management structure has a relatively small impact on total operating costs and eliminates it, partial or totally, does not compensate the risk associated to the likely performance losses and the additional costs due to the subsidiary responsibility in the case of judicial acts. A 30% reduction in the wages paid to the hired firm\'s employees implies in an unit cost similar to the solution with 100% vertical integration.

A presente pesquisa apresenta uma proposta de avaliação econômica de alternativas baseadaem estimativas de custos fixos e variáveis das operações de colheita e transporte da madeira, incluindo encargos sociais e trabalhistas, bem como custos de tributação a serem recolhidos pelas empresas envolvidas, empregando um programa desenvolvido em Visual Basic 6.0® - Excel 12.0 for Windows®. São geradas nove simulações de cenários hipotéticos contemplando operações 100% verticalizadas, 100% terceirizadas, transporte principal terceirizado, alteração da tecnologia do veículo empregado, distância média do transporte principal, das equipes de gestão da tomadora e prestadora e dos salários pagos pela empresa contratada. Conclui-se que a gestão terceirizada, com cumprimento integral da legislação e níveis de remuneração de operadores e gestores iguais aos da empresa contratante, conduz, em princípio, a custos mais elevados, visto que a terceirização, além de incluir a margem de lucro da contratada, implica uma soma de tributos maiores do que na estrutura verticalizada. A definição da tecnologia do veículo de transporte principal não interfere significativamente no custo final, sendo a distância média na mesma operação o parâmetro que mais afeta esse montante. O impacto da estrutura de gestão da contratante é relativamente pequeno frente ao custo total das operações e eliminá-la, parcial ou totalmente, não compensa o risco associado às prováveis perdas de desempenho e custos adicionais decorrentes da responsabilidade subsidiária no caso de ações judiciais. Uma redução de 30% nos salários pagos pela empresa terceirizada aos seus empregados implica em um custo unitário de ordem de grandeza similar à solução 100% verticalizada. / This research presents an economic evaluation proposal based on fixed and variable costs estimates, including indirect labor costs, as well as government taxes that are due by the involved firms, using a model developed in Visual Basic 6.0® - Excel 12.0 for Windows®. Nine simulations of hypothetical scenarios contemplating operations with 100% vertical integration, 100% outsourced, main transport outsourced, changes in the main transport average distance, in the main transport vehicle technology, in the management structures of the contractor and the hired firm and in the wages of the employees paid by the hired firm. It is concluded that the outsourcing process assuming equal wages and integral fulfillment of legal requirements, in principle leads to higher costs, considering that, besides including a profit percentage of the hired firm, the outsourcing process implies a higher sum of taxes than the vertical integration structure. The choice of the main transport vehicle\'s technology does not influence the total cost, being the average distance in the same operation the parameter that has the largest impacts on it. The contractor\'s management structure has a relatively small impact on total operating costs and eliminates it, partial or totally, does not compensate the risk associated to the likely performance losses and the additional costs due to the subsidiary responsibility in the case of judicial acts. A 30% reduction in the wages paid to the hired firm\'s employees implies in an unit cost similar to the solution with 100% vertical integration.

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.

This master thesis deals with cost management. Master thesis is firstly focused on definition of terminology in costing area. On example of Synthos Kralupy, company that passed deep change of information system, I try to demonstrate strength and weaknesses of tools and instruments which enable cost control. However the information system provides required information, it is necessary to define it and specify it. Even information system has to be developed and updated according to the management requirement and the latest trends. Each of information systems bring both, advantages and disadvantages described in this master thesis. Despite the high quality information base, the company faces difficulties with accuracy and accessibility of data. The main problem is methodology of stock evaluation of semi-finished and finished products. Due to change of IS, there was changed principle of evaluation from standard price to weight average with monthly period. Description of new calculation is described below. Based on processes applied in the company, I proposed new changes and I evaluated improvements done.

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 diploma thesis deals with cost analysis, determination of cost functions, cost evaluation and creation of proper model of solution. It compares theoretical knowledge with reality in society, specifies possibilities of their changes and techniques used to optimize costs. The analyzed company – ABB s.r.o.

Магистерская диссертация посвящена исследованию политики управления затратами (расходами) на производство и реализацию продукции предприятия с целью увеличения его прибыльности и рентабельности. Предметом исследования являются экономические отношения, возникающие в процессе управления затратами. Основной целью магистерской диссертации является разработка практических рекомендаций по управлению затратами на предприятии на основе систематизации существующих научных подходов к управлению затратами. В заключении подводятся итоги проведенного исследования, делаются выводы о деятельности ООО «Курганавтотранс». / The master's thesis is devoted to the study of the cost management policy for the production and sale of enterprise products in order to increase its profitability and profitability. The subject of the study is the economic relations arising in the process of cost management. The main purpose of the master's thesis is to develop practical recommendations on cost management at the enterprise based on the systematization of existing scientific approaches to cost management. In conclusion, the results of the study are summarized, conclusions are drawn about the activities of LLC "Kurganavtotrans".

The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.

The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.

Master's thesis is focused on analysis of cost accounting in the Bosch Diesel Company Ltd and it includes a suggestion of measures, which can lead to decrease of cost in the company.