The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.

Kiekvienai gamybinę veiklą vykdančiai ar paslaugas teikiančiai įmonei tikslus gaminamos produkcijos ar paslaugų savikainos įvertinimas pinigine reikšme yra itin svarbus klausimas. Savikainos skaičiavimų metodų ir būdų yra labai daug, jų parinkimą įmonei lemia taikomos gamybos pobūdis ir jos organizavimas, įmonės vykdoma veikla, aplinka ir kiti veiksniai. Norint teisingai apskaičiuoti produktų savikainą, visas įmonės patiriamas išlaidas pirmiausia reikia tinkamai identifikuoti, tiesiogines priskirti konkretiems gaminimas, o netiesiogines išlaidas racionaliai paskirstyti tarp numatytų objektų, kurių savikainą reikia apskaičiuoti. Tačiau pagal gamybos pobūdį parinktas savikainos kalkuliavimo metodas dažniausiai nėra pats tinkamiausias netiesioginėms išlaidoms apskaityti ir paskirstyti. Tuo tarpu autoriai tyrę ABC sistemą, savo straipsniuose pažymi, kad šiuo metu su netiesioginių išlaidų paskirstymo užduotimi geriausiai susidoroja būtent ABC metodas. Norint pasinaudoti pagal gamybos pobūdį parinkto metodo (šiuo atveju procesinio fazinio metodo) ir ABC sistemos privalumais susiduriama su problema: mokslinėje literatūroje procesinis ir ABC produkcijos kalkuliavimo metodai pateikiami atskirai, neanalizuojama galimybė šiuos metodus sujungti į vieną savikainos kalkuliavimo modelį. Darbo objektas – procesinio fazinio ir ABC savikainos kalkuliavimo metodų ypatybės bei privalumai. Darbo tikslas – sukurti savikainos skaičiavimo modelį, kuris leistų tiksliai ir efektyviai apskaičiuoti... [toliau žr. visą tekstą] / Exact value of production or service costs is important issue for all manufacturing or service companies. There are many methods and approaches of costing. The mode of production, the organization of production, company activities, environment and other factors influence method to use for production costing. In order to get correct calculation of production costs, all costs incurred by company firstly must be properly indentified, direct costs should be assigned, overhead allocated to objects which cost must be calculated. However, method of calculation chosen by nature of the production is not most appropriate for accounting and allocating indirect costs. Meanwhile the authors, who analyzed the ABC system, points out that ABC method the indirect cost allocation task handle most notably. In order to use benefits of ABC method and method chosen by nature of production (in this case process phase costing method) encountered a problem: process costing and ABC methods are presented separately into science or professional literature, no one does not examine the possibility to use these two methods in single production costs calculation model. The object – features and benefits of process phase costing and ABC methods. The aim – to design a costing model which can accurately and effectively calculate the direct cost of products, rationally allocate cost of company activities to production. The objectives: • To analyze the nuances of choice cost calculation method by company... [to full text]

Made available in DSpace on 2015-03-05T19:14:42Z (GMT). No. of bitstreams: 0 Previous issue date: 24 / Nenhuma / Este estudo tem como objetivo investigar as percepções dos empresários sobre as causas que levaram as empresas de pequeno e médio porte, no Município de Novo Hamburgo – RS à falência, no período compreendido entre os anos de 2000 a 2006. A partir da réplica do questionário “Financial conditions among small firms in Iowa e Factors contributing to bankruptcy”, elaborado por Carter e Van Auken (2006), procedeu-se a tradução, a validação e a aplicação do questionário de forma a se comparar os resultados obtidos na realidade brasileira com os resultados obtidos pelos autores americanos. Nesse contexto, o presente trabalho analisa as dificuldades financeiras das empresas desse porte, abordando os custos diretos e indiretos de falência, assim como o novo enfoque de reestruturação de empresas, trazido com o advento da Lei nº 11.101/2005, denominada Lei de Falências e de Recuperação de Empresas. Assume especial relevo, no momento, a investigação sob a luz de algumas evidências empíricas sobre falência, insolvência, ca / This research aims to investigate the perceptions of business people about the reasons that led small and medium companies to bankruptcy from 2000 and 2006 in Novo Hamburgo-RS. Using a version of the questionaire “ Financial conditions among small firms in Iowa and factors contributing to bankruptcy”, developed by Carter and Van Auken (2006), the translation , valuation and aplication took place in order to compare the results achieved concerning the Brazilian reality with the ones achieved by the American authors. In this context, this research examines the financial difficulties faced by the companies, analysing the direct and indirect bankruptcy costs as well as the reestructing of the companies that follwed the law nº 11.101/2005, named “Lei de falência e de recuperação de Empresas”. The investigation of some empirical evidence related to the bankarupcy, failure cases and mortality pointed out in several national and international literature, assumes a crucial importance at the momente for the understandi

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.

Covid-19 har efter utbrottet i slutet av 2019 medfört omfattande konsekvenser på såväl ekonomiska som sociala aspekter. Ett stort antal individer har smittats och många har avlidit till följd av viruset, vilket resulterat i kostnader i form av minskad livskvalité, sjukhusvistelse, produktionsbortfall i och med sjukfrånvaro samt förlorade levnadsår. Detta arbete ämnar värdera delar av kostnaderna för covid-19 för hälso- och sjukvården i region Värmland 2020–2021. Analysen utförs genom en cost-of-illness studie (COI) vilket beaktar indirekta och direkta kostnader. Indirekta kostnader från covid-19 som analyseras är förlorad kvalitetsjusterande levnadsår (QALY) till följd av försämrad livskvalité genom sjukdom och förlorad QALY för dödsfall. Samt produktionsbortfall vid frånvaro från arbete. Direkta kostnader är kostnader som överskridit budget för inhyrd personal, material samt vaccination, provtagning och analys samt kostnader för varje enskilt vårdtillfälle. Utöver detta har covid-19 påverkat utbud och efterfrågan på övrig vård, vilket genererat ett uppdämt vårdbehov. Denna studie lyfter det monetära värdet av vårdkö. Studien begränsas till värdet av att invänta planerad åtgärd för två typer av ingrepp, gallstensoperation och höftledsoperation. Därav framkommer i studiens resultat skilda totala kostnader beroende på vilken operation som beaktats. Gallstensoperation representerar minimivärdet som ger en total kostnad på 4 668 miljoner kr varav indirekta kostnader uppgår till 3 452 miljoner kr. Medan höftledsoperation representerar maximivärdet och i sin tur ger en total kostnad på 4 691 miljoner kr där indirekta kostnader uppgår till 3 475 miljoner kr. Slutligen visar resultatet att direkta kostnader till följd av covid-19 uppgår till 1 216 miljoner kr oberoende av vilken åtgärd som patienten väntar på. / Following the outbreak at the end of 2019, COVID-19 has had extensive consequences on both economic and social aspects. A large number of individuals have been infected and many have died as a result of the virus, resulting in costs in form of reduced quality of life, hospitalization, loss of production due to sick leave and lost life years. This work aims to evaluate parts of the costs of COVID- 19 for healthcare in Värmland 2020–2021. The analysis is performed through a cost-of-illness study (COI) which takes indirect and direct costs into account. Indirect costs from COVID-19 analyzed are lost quality-adjusted life years (QALYs) due to impaired quality of life through illness and lost QALYs for death. As well as loss of production due to absence from work. Direct costs are costs that exceed the budget for hired staff, materials, vaccination, sampling and analysis, as well as costs for each individual care session. In addition, COVID-19 has affected the supply and demand for other care, which has generated a suppressed need for care. This study highlights the monetary value of waiting lists. The study is limited to the value of waiting for planned action for two types of surgery, gallstone- and hip replacement surgery. Therefore, the results of the study show different total costs depending on the operation considered. Gallstone surgery represents the minimum value, which gives a total cost of SEK 4.668 million, of which indirect costs amount to SEK 3.452 million. While hip replacement surgery represents the maximum value and in turn gives a total cost of SEK 4.691 million where indirect costs amount to SEK 3.475 million. Finally, the results show that direct costs as a result of covid-19 amount to SEK 1.216 million, regardless of which action the patient is waiting for.

Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.