This Master’s thesis is concerned with analysis of production function and analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation with production function I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in expansion of profit of the company.

The diploma thesis is focuses on elaboration of a business idea of the existing company INJETON PLAST, s.r.o. . It should be used not only as the final thesis but also as a basis and supporting material for decision making by the company management on the investment in own production of the plastic household goods.

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".

Electricity is a fundamental energy carrier for modern life and for economic prosperity. All kinds of equipment use electricity as their power source, including domestic and industrial applications. There is a trend to adopting more electricity-based equipment in all areas. The modern power infrastructures can sufficiently supply most cities and developed areas. However, certain rural areas are still unable to get access to electric power due to the inconvenient locations or less developed economy. This makes the living conditions in such areas extremely inconvenient and further hinders the economic development in those areas.Electrification for rural areas has been a critical task for some developing countries. To accomplish this task, the options are limited to build a stand-alone power system or construct a power transmission line for the chosen location. A stand-alone power system has commonly been based on fossil fuel, such as a diesel generator, with low capital cost compared to a long connection, but with significant running cost of fuel. Recent improvements of renewable sources and storage, and more efficient loads, have made renewable sources much more competitive than before for a stand-alone electricity supply. The choice between different renewable energies depends on the local natural resources. It is a more flexible way to providing the electricity and a more efficient and environmental-friendly way since the energy loss caused by transmission is eliminated. On the other hand, the grid connection option involves building a transmission line to connect the rural area to the national grid, which is a more traditional approach to provide power. The cost of this method depends on the relative distance between the rural area and the nation grid.The choice between the above two mentioned electrification options is the first step when considering providing power to the rural area. This thesis focuses on the electrification for rural areas and comparing the above two methods, finding out the break-even point. It is of current interest as the technology for both options is changing, and the break-even is also changing.In this thesis, a mathematical model for on-grid electrification is proposed and simulated on MATLAB. The off-grid option is simulated by HOMER. The results show how the LCOE of on-grid and off-grid electrification as well as the off-grid configuration are affected by different parameters like the distance to grid, load demand level, PV cost, WT cost, storage cost, the diesel price and so on. By comparing the results, the break-even point of two options is also presented. / Elektricitet är den viktigaste energibäraren för det moderna livet och för ekonomiskt välstånd. Många typer av utrustning använder el som sin kraftkälla, i hushållet såväl som I industrin, och det finns en tendens att öka användning av el inom alla områden. Moderna elnät levererar till de flesta städer och utvecklade områden. Dock har vissa landsbygdsområden fortfarande inte elförsörjning, på grund av svårtillgängliga områden och mindre utvecklade ekonomier. Detta gör att levnadsförhållandena i sådana områden är lägre än om man hade haft tillgång till el, och ytterligare hindrar den ekonomiska utvecklingen i dessa områden.Elektrifiering för landsbygdsområden har varit en viktig uppgift för vissa utvecklingsländer. Två extrema fall är att bygga ett fristående lokalt kraftsystem, eller att bygga nya kraftledningar för att ansluta till ett befintligt elnät. Ett fristående kraftsystem har historiskt sett typiskt berott på fossila bränslen, till exempel med en dieselgenerator, vilket ger lägre kapitalkostnad än en lång ledning, fast med betydande driftskostnader för bränsle. De senaste förbättringarna av förnybara källor och lagring, samt effektivare laster, har gjort förnybara källor mycket mer konkurrenskraftiga än tidigare för en fristående elförsörjning.Valet mellan de två ovannämnda alternativen är det första steget när man elektrifierar ett landsbygdsområde. Denna uppsats fokuserar på elektrifiering för landsbygdsområden och jämför dessa två metoder. Det är av aktuellt intresse eftersom tekniken för båda alternativen är i förändring.I denna uppsats, en matematisk modell för on-grid elektrifiering är föreslås och simuleras på MATLAB. Alternativet off-grid simuleras av HOMER. Resultaten visar hur LCOE av on-grid och off-grid elektrifiering såväl som nätverkskonfigurationen påverkas av olika parametrar som avståndet till rutnätet, lastbehovsnivå, PV kostnad, WT kostnad, lagerkostnad, dieselpriset och så vidare. Genom att jämföra resultaten, jämnpunkten av två alternativ är också presenterad.

Today, a large proportion of the world's plenteous offshore natural gas resource are stranded, flared or re-injected due to constraints pertaining to its utilisation. The major constraint in the utilisation of this resource is linked to its properties, which makes it difficult to transport or store. Although the resource presents an excellent opportunity for the Gas-to-Liquid (GTL) technology (process for converting natural gas into high energy liquid fuels with qualities that surpass the most stringent current and future clean-fuel requirements), the further processing of this resource is still impeded by high cost of transportation. However, it is believed that the emerging Floating GTL concept could offer superb opportunities to bring such offshore stranded natural gas reserves to markets by converting the gas into high quality liquid fuels, at the production sites, before it is transported using conventional oil tankers or vessels. But the question is: can this venture be profitable or economically viable? In response, an Economic Model (the EV Model) to review the economic viability of the Floating GTL option was developed. Analyses on technical and economical aspects of the floating GTL application offshore are presented with case studies on Syntroleum's and Statoil's floating GTL designs. Profitability analyses were conducted using the EV model to evaluate economic parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Discounted PayBack Period (DPBP), Profitability index (PI), Break-Even Analysis (BEA) and Scale Economies for some assumed case scenarios involving both designs. In addition, sensitivity analyses were also carried out to find the most sensitive parameters which affect the viability of the floating GTL option. The economic analyses revealed that, a modest feedstock cost (~0 - $3/MSCF), high crude oil price (that stays above $30 per barrel) and reduction trend in capital expenditure (for stand alone Floating GTL plant) up to $20,00O/BPD or lower in the next few years, will open windows for the floating GTL concept. Finally, the energy policy needed to achieve the capitalisation of the plenteous offshore stranded gas resource via floating GTL is also discussed. / Thesis (M.Ing. (Development and Management))--North-West University, Potchefstroom Campus, 2007.

My thesis is concerned to old age pension scheme issue in the Czech republic conditions. There is an analyse of PAYG and funded system from individual point of view. The aim of this work is to construct a model which would be able to inform individuals about the effectiveness of each current pension pillar. Model of comparison defined pension age break-even point, which represent age when the total amount of contributions payd are equal to retired pay received. By using original model, it is possible to find minimum desired value of returns from private pension funds.

ROI och break-even finns för att beräkna vinster i verksamheter men det är svårt att veta hur dessa metoder kan appliceras på automatiserade GUI-test. Genom en utförd fallstudie där litteraturstudier, dokumentstudier, enkäter och intervjuer använts har det visat sig att dessa metoder kan anpassas för att beräkna vinster med automatiserade GUI-tester. Nackdelarna med dessa metoder är att de är svåra att använda om inte automatiseringen är gjord. Det behövs konkreta uppgifter över till exempel tidsåtgång för körning av både manuella och automatiserade testfall. Även om metoderna kan visa att det finns ekonomiska vinster med automatiserade GUI-tester så kan det vara många andra vinster som inte kan identifieras genom att metoderna appliceras. Dessa immateriella vinster och förluster har i arbetat identifierats genom intervjuer och enkäter och resultatet presenteras med en SWOT-analys. Flera viktiga immateriella vinster som till exempel ökad kvalitet och tidsvinst har framkommit. Även några materiella förluster har framkommit som att det kan vara kostsamt att införa automatiserade GUI-tester. Även immateriella förluster har identifierats, en av dessa är att det krävs särskild kompetens för att konstruera och köra de automatiserade testerna. / ROI and break-even are available for calculating profits in operations, but it is difficult to know how these methods can be applied to automated GUI tests. By a conducted case study in which literature review, document studies, questionnaires and interviews have been used, it has been shown that these methods can be adapted to calculate the profits with automated GUI-tests. The disadvantages with these methods are that they are difficult to use unless the automation is made. There is a need for concrete data on, for example, the time taken for the execution of both manual and automated test cases. Although the methods can show that there are financial gains with automated GUI tests, there may be many other gains that cannot be identified by applying the methods. These intangible profits and losses have been identified in the work through interviews and surveys and the results are presented with a SWOT analysis. Several important intangible benefits such as increased quality and time savings have emerged. Some material losses have also come to light as it can be costly to introduce automated GUI tests. Even intangible losses have been identified, one of these is that it requires special skills to design and run the automated tests.

Thesis (M.Ing. (Development and Management))--North-West University, Potchefstroom Campus, 2007.

Thesis (M.Eng. (Development and Management Engineering)--North-West University, Potchefstroom Campus, 2008.

Today, a large proportion of the world's plenteous offshore natural gas resource are stranded, flared or re-injected due to constraints pertaining to its utilisation. The major constraint in the utilisation of this resource is linked to its properties, which makes it difficult to transport or store. Although the resource presents an excellent opportunity for the Gas-to-Liquid (GTL) technology (process for converting natural gas into high energy liquid fuels with qualities that surpass the most stringent current and future clean-fuel requirements), the further processing of this resource is still impeded by high cost of transportation. However, it is believed that the emerging Floating GTL concept could offer superb opportunities to bring such offshore stranded natural gas reserves to markets by converting the gas into high quality liquid fuels, at the production sites, before it is transported using conventional oil tankers or vessels. But the question is: can this venture be profitable or economically viable? In response, an Economic Model (the EV Model) to review the economic viability of the Floating GTL option was developed. Analyses on technical and economical aspects of the floating GTL application offshore are presented with case studies on Syntroleum's and Statoil's floating GTL designs. Profitability analyses were conducted using the EV model to evaluate economic parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Discounted PayBack Period (DPBP), Profitability index (PI), Break-Even Analysis (BEA) and Scale Economies for some assumed case scenarios involving both designs. In addition, sensitivity analyses were also carried out to find the most sensitive parameters which affect the viability of the floating GTL option. The economic analyses revealed that, a modest feedstock cost (~0 - $3/MSCF), high crude oil price (that stays above $30 per barrel) and reduction trend in capital expenditure (for stand alone Floating GTL plant) up to $20,00O/BPD or lower in the next few years, will open windows for the floating GTL concept. Finally, the energy policy needed to achieve the capitalisation of the plenteous offshore stranded gas resource via floating GTL is also discussed. / Thesis (M.Ing. (Development and Management))--North-West University, Potchefstroom Campus, 2007.