The target of this diploma thesis is an evaluation of company's financial health. The diploma thesis is divided into two parts - theoretical and practical. The theoretical part presents theoretical findings, which are apllied in the financial analysis. These findings are applied in the practical part to the transport and forwarding company JIPOCAR TRANSPORT, s.r.o. The result of the financial analysis is compared with average values in the industry.

Master thesis "Customer Profitability Analysis Based on Activity Based Costing" describes opportunities of customer profitability analysis and activity based costing management. Theoretical part of the thesis is focused on description of activity based costing, advantages and disadvantages, implementation and use for customer profitability analysis. In the practical part of the thesis I have used theoretical background in trade company E-centrum, a. s. For the company I prepared complete customer profitability analysis and activity based costing model. Based on the analysis I suggested many recommendations for the company.

This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.

Der Workshop-Beitrag beschreibt die Bedeutung marktorientierter Technologieentwicklung, die Umsetzung der Marktorientierung im Projekt EFFEKT der TU Dresden auf insgesamt 4 Stufen. Besonderer Augenmerk wird dabei der Wirtschaftlichkeitsbetrachtung des Modellverarbeitungsprozesses und den Anwenderstudien geschenkt.

[pt] As empresas têm percebido que certos clientes, apesar de consumirem em grande escala, não são lucrativos e demandam grandes esforços de atendimento. Adotar métodos que permitam diferenciar os clientes de acordo a sua participação nos resultados da empresa contribui para o aperfeiçoamento do processo gerencial. O presente estudo visa apresentar a utilização da metodologia de Custo de Servir (CSC) na análise da lucratividade dos clientes e seu uso como ferramenta de estratégia comercial, demonstrando como pode-se aplicá-la em uma carteira de consumidores de uma distribuidora de Gás Liquefeito de Petróleo (GLP) no estado do Rio de Janeiro. O trabalho discorre sobre a forma de calcular o CSC de cada cliente, adotando conceitos derivados do método de custeio por atividade e seu impacto na margem de contribuição. São abordados critérios para a segmentação de clientes e como todos esses conceitos subsidiam as decisões gerenciais considerando as forças de mercado presentes no setor de atuação. O estudo empírico é suportado pela revisão da literatura e está baseado nos dados obtidos da empresa de GLP. A análise do CSC busca melhorar a eficiência da gestão, reduzir custos e aumentar a lucratividade da empresa. As conclusões oferecem um instrumento para a gestão do portfólio da empresa e abordam aspectos logísticos, comerciais, financeiros e competitivos que afetam o mercado de distribuição de GLP. / [en] Companies have realized that certain customers, despite consuming on a large scale, are not profitable and demand great service efforts. Adopting methods that make it possible to differentiate customers according to their share of the company s results contributes to improving the management process. The present study aims to present the use of the Cost of Serving (CSC) methodology in the analysis of customer profitability and its use as a commercial strategy tool, demonstrating how we can apply it in a consumer portfolio of a Liquefied Petroleum Gas distributor (LPG) in the state of Rio de Janeiro. The work discusses how to calculate the CSC of each client, adopting concepts derived from the activity costing method and its impact on the contribution margin. Criteria for customer segmentation are discussed, and all these concepts support managerial decisions considering the market forces present in the sector it operates. The literature review supports the empirical study and is based on data obtained from the LPG company. The CSC analysis seeks to improve management efficiency, reduce costs and increase the company s profitability. The conclusions offer an instrument for the management of the company s portfolio and address logistical, commercial, financial and competitive aspects that affect the LPG distribution market.

Projektarbetet utförs på uppdrag av Virtual Manufacturing AB (VM) där frågor gällande make or buy av specialtillverkade komponenter har undersökts och besvarats. VM tillverkar och säljer Lean Manufacturing Products, vilket är produktionshjälpmedel, som används inom en rad olika industrier. Idag tillverkas detaljer till deras produkter av andra företag både inom och utom Sverige och arbetet går ut på att undersöka om det skulle vara lönsamt för VM att själva börja producera detaljer in-house. Nuläget sammanställdes för att undersöka hur VM arbetar idag och vilka kostnader som finns kopplat till outsourcing. Inköpskostnaderna förspecialkomponenterna samlades in och sorterades utefter tillverkningsteknik. Därefter sammanställdes kostnader för in-housetillverkning så som investeringskostnader och tillverkningskostnader för kalkylering av lönsamheten i att investera i tillverkningsmaskiner för utförandet av förädling av specialkomponenter in-house. Utifrån de lönsamhetsanalyser som utfördes för de inköpta detaljerna valdes laserskärning, CNC-fräsning och 3-D Printing som de tillverkningstekniker som skulle undersökas. Slutsatsen från lönsamhetsanalyserna av laserskärning och CNC-fräsning visar att det ej är lönsamt för Virtual Manufacturing att köpa in maskiner och börja tillverka in-house. Då VM redan har 3D-printers visar lönsamhetsanalysen att kostnaden att producera är likvärdig med att köpa in färdiga detaljer. Detta innebär att Virtual Manufacturing kan välja att fortsätta tillverka in-house eller att outsourca tillverkningen. / The project work is carried out on behalf of Virtual Manufacturing AB (VM), where questions regarding the make or buy decision for special components were to be investigated and answered. VM manufactures and sells Lean Manufacturing Products, which are production aids used in various industries. Currently, the details for their products are manufactured by other companies both within and outside of Sweden. The aim of the work is to examine whether it would be profitable for VM to start producing details in-house. The current situation was compiled to investigate how VM operates today and what costs are associated with outsourcing. The procurement costs for the special components were collected and sorted by manufacturing technology. Subsequently, costs for in-house production were compiled, including investment costs and manufacturing costs, to assess the profitability of investing in manufacturing machines for in-house processing of the special components. The manufacturing technologies chosen to be examined in the work are laser cutting, CNC milling, and 3D printing. The conclusion from the profitability analyses of laser cutting and CNC milling shows that it is not profitable for Virtual Manufacturing to purchase machines and manufacture special components in-house. Since Virtual Manufacturing already has 3D printers, the profitability analysis made for 3D-printing shows that the cost of production in-house is equivalent to purchasing specialcomponents. This means that VM can choose to continue manufacturing in-house or outsource the production.

Für den wirtschaftlichen Erfolg und die Wettbewerbsfähigkeit von Industrieunternehmen ist die Gestaltung effizienter, funktionsfähiger und an die Erfordernisse des Produktionsumfeldes angepasster Fabriksysteme von entscheidender Bedeutung. Die zielgerichtete Entwicklung und Optimierung solcher Systeme im Rahmen der Fabrikplanung stellt angesichts sich kontinuierlich ändernder Rahmenbedingungen, der Vielzahl zu berücksichtigender Systemelemente und Interdependenzen sowie der Langlebigkeit des Systems eine besondere Herausforderung dar. Um in dem Kontext die Identifikation, Erarbeitung und Auswahl langfristig erfolgversprechender Fabrikkonzepte zu unterstützen, wird innerhalb der vorliegenden Arbeit ein umfassendes Instrumentarium zur Durchführung lebenszyklusorientierter Wirtschaftlichkeitsanalysen und -bewertungen entwickelt. Im Kern basierend auf dem Life Cycle Costing dient dieses vorrangig dazu, sämtliche der mit den fabrikplanerischen Festlegungen verbundenen monetären Konsequenzen systematisch zu erfassen und zu beurteilen. Die instrumentelle Ausgestaltung orientiert sich dabei an den Informationsgewinnungs- und Entscheidungsstrukturen der Fabrikplanung und umfasst Ansätze für den Umgang mit der aus der Vielzahl an Systemelementen resultierenden Komplexität ebenso wie konzeptionelle Modifikationen für eine ergänzende Bewertung nicht-monetärer Zielgrößen. Vor dem Hintergrund zunehmender Anforderungen an die Nachhaltigkeit von Fabriksystemen wird das entwickelte Instrumentarium am Beispiel der Bewertung von Energieeffizienzmaßnahmen konkretisiert und angesichts der Fülle der für lebenszyklusorientierte Analysen und Bewertungen erforderlichen Daten und Informationen um ein Rahmenkonzept zu dessen IT-gestützter Realisierung erweitert. / The development of efficient and functioning factories adapted to the requirements of the production environment is of crucial importance for the economic success and competitiveness of industrial companies. However, the targeted configuration and optimization of such systems is a particular challenge, since constantly changing conditions, a multitude of system elements and interdependencies, and the longevity of the system have to be taken into account. In order to support the identification, generation, and selection of promising planning solutions, a comprehensive instrument for life-cycle oriented profitability analyses and evaluations is developed in this thesis. Essentially basing on Life Cycle Costing it is primarily intended to systematically determine and assess all monetary consequences associated with the generated planning solutions. The instrumental design is oriented toward the structures of information retrieval and decision making in factory planning. It also comprises approaches for handling the complexity that results from the multitude of system elements as well as conceptual modifications for the complementary evaluation of non-monetary assessment criteria. Against the background of increasing demands on the sustainability of factory systems, the developed instrument is exemplarily specified for the evaluation of energy efficiency measures. Furthermore, considering the abundance of data and information required for life-cycle oriented analyses and evaluations in factory planning, the instrument is enhanced by a conceptual framework for its IT- supported implementation.

The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.

Primary focus of this thesis is Financial Health Evaluation of “Auto Slavíček s.r.o.“ company. The study has been conducted between 2014 and 2018. Evaluation will begin with Analysis of Business Environment, followed by Financial Analysis. These analyses will serve as foundation for development of set of measures intended to mitigate, decrease or resolve identified issues, and improve the overall Financial Health of the set company. The thesis will conclude with the summary focusing on practical aspect of this work: development and implementation of analysis and recommended measures.

The aim of the diploma thesis „Alternative solution of investment project“ is to describe the investment project, its life stages and to determine its possible variant solution in terms of tradability with it. Based on the processed analysis and calculations, the work takes place on the difference between investment projects and determines the risks that could invest arise. The diploma thesis is divided into theoretical and practical part. The theoretical part characterizes the concepts of housing construction, housing, real estate market, real estate valuation, construction project management and economic efficiency of the project. The selected investment project in the given locality is chosen for the diploma thesis. The practical part of this work identifies the location, determines the list of categories of housing units according to the investment project, determines the total cost of the investment project, prepares an analysis of the profitability of the investment project, calculates the economic efficiency of the investment project and finally evaluates the differences.