<p>Background</p><p>The OEMs are facing fundamental changes. The importance of the quality of products in the automotive industry has changed to being exclusively dependent on the demand and sense of the customer. The OEMs have to react quickly on trends to fulfill the customer demands and be technically innovative. These innovations and intensity of their implication lead to a high cost pressure for the OEMs again. Therefore, the OEMs need to work together with their suppliers. Production strategies like TQM or outsourcing are known as the key to success. Although cost and quality management themselves are quite well-investigated in literature, and the use of both TQM and outsourcing are widely implemented in the OEMs’ strategies to improve quality and reduce costs, studies about the combination of TQM and outsourcing and their impact on quality and costs cannot be found. The wide spread opinion of managers is that quality and costs cannot support each other.</p><p>Purpose</p><p>In our Master Thesis we wanted to find out how quality and costs are related to each other to fulfill the given goals. The purpose was to examine the impact of the two common methods, TQM and outsourcing, on costs and quality for the OEMs. We explored how the concepts interact and support costs and quality. Furthermore, the analysis states how these approaches are related within a supply chain and how automobile manufacturers can use both approaches to assure low costs and high quality at the same time.</p><p>Method</p><p>Our Master Thesis is a theoretical study based on a qualitative research method. We used scientific articles and literature for the theory and combined these in the analysis with the data and results from previous case studies as the empiric value. We combined this through the deductive approach. We not only used a positivistic view, but we also used a hermeneutic view due to the fact that analysis and conclusion incorporate both scientific articles and also personal interpretations.</p><p>Results and Conclusion</p><p>We concluded that precisely these two methods, outsourcing and TQM, supplement each other and fit together very well to assure the efficiency of the automobile OEMs with high quality and low costs at the same time. This is due to the fact that outsourcing is often used in companies and reduces the costs of OEMs; and TQM alone leads to quality improvements. Not only do they work well separately in companies, but outsourcing lays ideal foundations for an efficient TQM implementation.</p><p>Suggestions on Continued Research</p><p>We could not find any studies where these two approaches were researched in combination. Thus, one good future research could be to go on with empirical analyses about this theme in the automotive industry, for example by conducting surveys or interviews with OEMs. A case study about the combination of TQM and outsourcing could verify our mostly from the theory concluded results of the interrelation. A further deviation on the research could be that suppliers, instead of OEMs, could be the focus of the study.</p>

Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.

The thesis, Survey of the methods of costing of hospitalization, deals with the characteristics of the classification system DRG used for costing of hospitalization. The first half of the theoretical part of this work describes the Czech health care in general and specific ways of financing it. We focus on the costs related to the emergency care in hospitals which are classified by the DRG system. The second half of the theoretical part studies the actual principles of costing of hospitalization. The method chosen for this is called Activity Based Costing (ABC). It defines the procedures of costing which are being used in hospitals. At the end, we provide a description of the current and suggested procedures of costing of hospitalization and how they are utilized to set up parameters of the reimbursing mechanism. The practical part of this thesis maps the situation of hospitalization financing in Klatovska nemocnice, a. s. We suggest a new way of financing based on the methodology DRG Restart. Base on the data obtained in Klatovska nemocnice, a. s. we summarize and compare the results of the new method to the current one.

Thesis "Price of construction according to future user point of view" is focused on the user's possibilities of the influence of the building value associated with the leife cycle. In the thesis explains what is facility management and what is it regarded to and life cycle of the building. On the example of building a house techniques are utilized facility management. Designed there are four deigned variants for which are calculated itemized budgets, the energy consumption of the building and other cost of life cycle of the building. At the end of thw work there are these variants compared and the result implies which one is the most suitable for a future user.

This thesis deals with preparation and management of construction order. In the theoretical part there is described the definition of the term project, then management of project and leadership. In the practical part the investor and the contractor of the construction order will be introduced. This construction order is evaluated, then an organization structure, costs plan, time schedule and site accommodation are made. In the final part the thesis deals with evaluation of results and its comparison with the building company.

The foreign economic activity of enterprises producing precious metals, in fact, determines their economic and social development. The company must organize its foreign economic activity in such a way as to ensure maximum income, as well as choose the most optimal solution for maintaining the effectiveness of foreign economic activity. In the first chapter, the conceptual framework and the interpretation of the basic essential categories of foreign economic activity. FEA is a commercial activity of business entities related to their participation in international economic relations. The analysis of foreign economic activity in the second chapter led to the conclusion that, in general, there is a negative downward trend in revenues from the export of goods, while the level of transportation costs increases. Revenue growth can be achieved both by reducing transportation costs and by reducing management costs. So, increasing the efficiency of foreign economic activity of JSC “EZ OCM” can be achieved by introducing outsourcing of all logistics. The paper proposes an algorithm for improving the foreign economic activity of an enterprise, based on a factor analysis of sales profitability, differing by the influence of the external market, which allows to increase the effectiveness of management decisions and foreign economic activity in general. / Внешнеэкономическая деятельность предприятий по производству драгоценных металлов, фактически, определяет их экономическое и социальное развитие. Предприятие должно организовывать свою внешнеэкономическую деятельность таким образом, чтобы обеспечить получение максимального дохода, а так же выбрать наиболее оптимальное решение поддержания эффективности ВЭД. В первой главе рассмотрены понятийные основы и толкование базовых сущностных категорий внешнеэкономической деятельности. ВЭД – это деятельность, связанная с их участием в международных экономических отношениях. Анализ внешнеэкономической деятельности во второй главе позволил сделать вывод о том, что в целом наблюдается отрицательная тенденция снижения доходов от экспорта товаров, при этом возрастает уровень транспортных расходов. Рост выручки может быть обеспечен как за счет снижения затрат на транспортировку, так и за счет снижения управленческих затрат. Итак, повышение эффективности внешнеэкономической деятельности АО «ЕЗ ОЦМ» может быть достигнуто введением аутсорсинга всей логистики. В работе предложен алгоритм совершенствования внешнеэкономической деятельности предприятия, базирующийся на факторном анализе рентабельности продаж, отличающийся учетом влияния внешнего рынка, позволяющий повысить эффективность принимаемых управленческих решений и внешнеэкономической деятельности в целом.

The thesis deals with the topic of building orders are how they are managed by contracting authority or client. It presents building order as a project, and describes the way in which this project is organized, prepared and implemented. It also highlights all the factors that have impact on how building orders are managed. And since the most important of these factors is construction costs, the thesis provides an analysis of one particular building order from this perspective, listing all the things that are involved in the construction costs and pointing out in what way. The accuracy of the expected costs is then compared with construction engineering price indicators.