Goal: On the base of analysis of cost make suggestion for effective data assimilation for added value in health care facility. Introduction: Every manager needs tools to manage company which help him to lead company to prosperity. There are direct tools as comands, meetings, etc. and indirect tools, for example economic management. Economic management includes whole line of elements which in their cohesion are integral part of every business, for example controlling, cost management, dealing with short term-assets, management accouting, investment decisions, financial analysis, material incentives. Recently every company focuses its management attention to cost management. We often meet such efforts to reduce costs, which in fact cal lead to damage in short-time or long-time period. In my thesis I will analyse main traps which managers confront while working in chosen health care facility. I will also describe more flexibile access to management costs which provides company with stable and tenable position in global market conditions. Achieving maximal outcomes from company resources and all at once minimalize costs is still one of main strategic target of company.

The thesis is divided into two parties. In the theoretical part are defined costs, calculation and costing system. The second part of this thesis includes company description and analysis of the previous and new costing system.

The 90th years were a period of tranzition of Czech economy, whose a key part was the privatization. Specific initial situation of the Czech / Czechoslovak economy was the decisive point to choose historically quite unique privatization strategy of combining standard and nonstandard methods of privatization. This strategy would imply a number of advantages, but also some concerns. Particularly the use of previously untested voucher privatization brought some concern about potential negative impacts. The aim of this thesis is to evaluate the benefits and costs of the transformation privatization. It will be evaluated the privatization process itself as well as its longer impacts. Special attention is paid to the privatization of large state banks. In conclusion, partial results are summarized and it is said an overall assessment of privatization.

The objective of the dissertation is analysis of costs that are connected with acute myocardial infarction in the Znojmo Hospital. It is about the bill of costs of this diagnosis with the use of analysis "Cost of Illness". Cost of Illness is one of many kinds of analysis examining the costs of illnesses. At work, I have tried to capture all relevant costs of this diagnosis, especially the cost of diagnosis, therapy and hospitalization of patients with the diagnosis of acute myocardial infarction.

Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.

The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

This thesis is concerned with the manner in which labour has been employed in the British Columbia fishing industry, and with the more general historical development of a labour force which provides labour power at wages below full subsistence costs. The phrase "cheap labour" refers to this labour force. The thesis briefly traces the emergence of capitalism in feudal England and argues that labour power was priced in two ways. Organised male craft workers fought for the "family wage"; that is, for wages that would cover not only their own costs of production and reproduction, but also those of their dependents. This meant, however, that when women and children worked for wages, these were not designed to cover their subsistence requirements. They were employed as "cheap labour." With European colonisation, gender criteria were extended to incorporate racial criteria. It is argued that cheap labourers came to be distinguished by race and ethnicity, in addition to gender and age. The differentiation of labour based on biological criteria was adopted elsewhere, and the main body of the thesis is concerned with how this process occurred within British Columbia's fishing industry. The B.C. industry began with canners who had to recruit a new labour force in regions without large supplies of European workers. The thesis traces how canners employed native peoples and Chinese male labourers. The argument is advanced that these groups were paid wages below the costs of subsistence, and that the groups survived because they were embedded in pre-capitalist social relations. They subsisted through a combination of wage labour and unpaid work. The thesis examines Marx's labour theory of value for its utility in explaining the development of a "cheap labour force." Although the theory must be re-worked to incorporate two forms of labour power, it provides a more appropriate model than that of the dual labour market theories. The method of historical materialism, which Marx employed, can be used to re-work the labour theory of value. In particular, the method allows for an analysis of resistance by labourers (for example, through trade union organization, such as the United Fishermen and Allied Workers' Union). These theoretical applications are discussed in the thesis. / Arts, Faculty of / Anthropology, Department of / Graduate

This thesis examines various features of the market for petroleum reserves, in theory and empirically for the time period 1947-1970 in Alberta, Canada. The main thrust of analysis is directed towards the industry supply process in the reserves market which results from the activities of exploration companies. In particular the thesis focusses attention on the activity of New Field Wildcatting. A totally new data bank regarding oil and gas exploration in Alberta is established, containing many items of information which have net previously been available and whose lack was considered a major stumbling block in analysing the petroleum exploration process. For example, the data files show the direction of search of exploratory wells, towards either oil or gas, the class of well which discovered each petroleum pool, the company which was the principal operator of the discovery well, the cost of wells, etc. Thus, it was possible to analyse the discovery sequence from well class, etc. to the discovered pool and its detailed reserves characteristics. With this data bank an original and unique approach amongst studies of oil and gas supply and exploration was possible. The study isolates the geological and economic factors which contribute to the incentives and costs of participants in the market for reserves. It should be noted that the data bank, on computer tape and described in a 130 page manual, can be obtained upon request from the author. The hitherto unavailable detail of this data invites further analysis. On the demand side of the reserves market, data was generated which allowed a detailed estimation of the price incentive to explore for reserves. This included consideration of production delays, expected well productivities, royalties, operating costs, joint products, income taxes, etc. It is established that New Field Wildcat wells may be viewed as the primary discovery activity of the petroleum reserves market. A main objective of the thesis is to define the components of the economic market for reserves so that empirical tests may be conducted to demonstrate the economic linkages between the incentives to explore for oil and gas and the rates of wildcat drilling and subsequent reserves discovered. This objective is met by providing an extensive descriptive and statistical backdrop of the oil and natural gas industry in Alberta, developing theoretical economic models of petroleum exploration and production, and then fitting econometric equations to estimate the elasticity and shifting of the industry' s short run petroleum reserves supply function. It is shown that the short run elasticity between the reserves price incentive to explore and New Field Wildcatting for oil averaged between 0.3 and 0.4 during the period in Alberta. The comparable elasticity for natural gas was around 0.1. We stress, however, that these elasticities may be rather unimportant out of their context of a shifting supply function. They do not remain constant as a region is depleted and the rate at which the supply function shifts as a region is explored will be more significant in determining the longer run petroleum supply than the short run elasticity. Such shifting of the supply function is also estimated. Secondary objectives are to examine the exploration characteristics of large companies compared to the others. Statistical analysis shows that the "Big Eight" companies have realized higher success ratios in New Field Wildcatting, have discovered much larger oil and gas pools and have done considerably more geophysics on their land holdings than other companies. Many other features of the petroleum discovery process, such as the statistical nature of the populations of pools discovered in sequential time periods, are also examined. / Arts, Faculty of / Vancouver School of Economics / Graduate

The main goal of this thesis is to revise the view of tobacco issues and try to answer the question where ends and where begins costs and revenues from tobacco consumption from the perspective of state budget. Thesis defines own model, which try to identify some distortions from the reality, revising controversial Phillip Morris study (Little (2001)). The results of testing reveal inconsistent approach in calculating effects of smoking on the state budget, especially non-standard arrangement of revenue side of the state budget. Analysis also uncovers systematic overestimation of selected cost items of the state budget. The work is extended by the practical part, which discuss methodology of calculation of foreign papers and applies some findings to the Czech environment. Analysis is based on the principle of expenditure-based cost, which quantifies the limits of revenues and expenses from smoking for the end of 2010.

The aim of thesis was to analyse management and economic activity of sports club Iuventa Michalovce with his sports arena Chemkostav Arena. To achieve this goal it was necessary to analyse revenues and expenses of the club, along with the correlation results to finance resources. Emphasis was also held at the human resources, competition analysis and communication towards the fans and society. It was proved that Iuventa Michalovce is the prototype of a modern sports club, which together with the patron tries to build a quality background and increase the popularity of handball locally and Slovakia. Thanks to its main partner, the situation in the club is stable, although the club does not achieve positive economic results, as it focuses primarily on the sport results.