This thesis studies some fundamental aspects of wireless systems with partial channel state information at the transmitter (CSIT), with a special emphasis on the high signal-to-noise ratio (SNR) regime. The first contribution is a study on multi-layer variable-rate communication systems with quantized feedback, where the expected rate is chosen as the performance measure. Iterative algorithms exploiting results in the literature of parallel broadcast channels are developed to design the system parameters. Necessary and sufficient conditions for single-layer coding to be optimal are derived. In contrast to the ergodic case, it is shown that a few bits of feedback information can improve the expected rate dramatically. The next part of the thesis is devoted to characterizing the tradeoff between diversity and multiplexing gains (D-M tradeoff) over slow fading channels with partial CSIT. In the multiple-input multiple-output (MIMO) case, we introduce the concept of minimum guaranteed multiplexing gain in the forward link and show that it influences the D-M tradeoff significantly. It is demonstrated that power control based on the feedback is instrumental in achieving the D-M tradeoff, and that rate adaptation is important in obtaining a high diversity gain even at high rates. Extending the D-M tradeoff analysis to decode-and-forward relay channels with quantized channel state feedback, we consider several different scenarios. In the relay-to-source feedback case, it is found that using just one bit of feedback to control the source transmit power is sufficient to achieve the multiantenna upper bound in a range of multiplexing gains. In the destination-to-source-and-relay feedback scenario, if the source-relay channel gain is unknown to the feedback quantizer at the destination, the diversity gain only grows linearly in the number of feedback levels, in sharp contrast to an exponential growth for MIMO channels. We also consider the achievable D-M tradeoff of a relay network with the compress-and-forward protocol when the relay is constrained to make use of standard source coding. Under a short-term power constraint at the relay, using source coding without side information results in a significant loss in terms of the D-M tradeoff. For a range of multiplexing gains, this loss can be fully compensated for by using power control at the relay. The final part of the thesis deals with the transmission of an analog Gaussian source over quasi-static fading channels with limited CSIT, taking the SNR exponent of the end-to-end average distortion as performance measure. Building upon results from the D-M tradeoff analysis, we develop novel upper bounds on the distortion exponents achieved with partial CSIT. We show that in order to achieve the optimal scaling, the CSIT feedback resolution must grow logarithmically with the bandwidth ratio for MIMO channels. The achievable distortion exponent of some hybrid schemes with heavily quantized feedback is also derived. As for the half-duplex fading relay channel, combining a simple feedback scheme with separate source and channel coding outperforms the best known no-feedback strategies even with only a few bits of feedback information. / QC 20100817

Comparision of the primary accounting with the present status in Kunststoff-Frohlich Czech Plast Company is the target of the graduation theses. Evaluation of actual situation in controlling with a view to financial and cost controlling is the next target. Eventual changes within the meaning of expansion or completion of the controlling activities in order to increases of company efficiency will be proposed on the basis of effected evaluation.

Implementing Lean in the United States transportation equipment manufacturing industry holds the promise for improvements in, among other things, productivity, quality, and innovation, resulting in more competitive success and profits. Although Lean has been applied throughout the industry with noted success, there have been some difficulties in demonstrating the financial benefits derived from Lean initiatives. Most of the evidence supporting a positive relationship between Lean implementation and improved financial performance is anecdotal. As companies have become more proficient in carrying out Lean initiatives in manufacturing, they have extended Lean ideas to other parts of their organization and throughout the entire supply chain. Nowadays, it is widely recognized that a holistic, enterprise-wide view is critical to obtain the potential benefits of a Lean transformation. However, Lean transformations are often undertaken without consideration of supporting functions such as accounting and finance. Lean transformation in accounting and finance should be run in the same way as it is in the manufacturing environment by decreasing reporting cycle time, improving transaction processing accuracy, eliminating unnecessary transaction processing, changing product costing procedures, and financial reporting among many other things, but there is limited empirical evidence of that happening. To address these shortcomings, this research focuses on three areas. First, this study aims to evaluate transportation equipment manufacturing facilities in respect to their operational and financial performance. Second, this study aims to investigate the extent of Lean implementation of a given operation in respect to leadership, manufacturing, accounting and finance, and supplier and customer relationship and correlate these results to their performance. Finally, this study aims to further examine the contextual characteristics of companies that successfully aligned their systems with Lean. A mixed-mode survey, addressed to a subset of the United States transportation equipment manufacturing industry, asked questions pertinent to companies' Lean transformation efforts, performance, and general characteristics. During the four months long survey period, a total of 69 valid responses were received, for a response rate of 3.78 percent. From the 69 valid responses, 8 responses were eliminated due to containing more than 20 percent missing values. Multiple imputation procedure was applied to handle remaining missing values in the dataset. Before testing study hypotheses, scale reliability and construct validity tests were run to decide whether a particular survey item should be retained in further analysis. Study hypotheses were then tested using profile deviation analysis, multiple regression analysis, and hierarchical regression analysis. When the level of Lean implementation and performance relationship was investigated using a multiple regression analysis, results did not show any evidence that the higher level of Lean implementation along four business dimensions (leadership, manufacturing, accounting and finance, and supplier and customer relationship) of transportation equipment manufacturing facilities positively influences their operational and financial performance. However, it was revealed that the higher level of Lean implementation in transportation equipment manufacturing facilities' manufacturing dimension resulted in better quality performance as measured by first-time through, inbound quality, and outbound quality. When the same relationship was investigated using a profile deviation analysis, results were identical. When the level of Lean implementation in accounting and finance and its relationship with performance was investigated using a single regression analysis, results showed that the higher level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension has a positive effect on accounting performance and on operational performance (e.g., on time-based performance and delivery-based performance), but no effect on financial performance. When the same relationship was investigated using a profile deviation analysis, results were different by showing no relationship between the level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension and accounting, operational, and financial performance. Lastly, the effect of contextual variables (e.g., industry segment, location, annual sales volume, and unionization) on performance, the level of Lean implementation, and the performance -- Lean implementation relationship was investigated using hierarchical regression. Results showed that transportation equipment manufacturing facilities' performance is influenced by annual sales volume. Their level of Lean implementation in the accounting and finance dimension is influenced by location, while their performance -- Lean implementation in the accounting and finance dimension relationship is influenced by industry segment. / Ph. D.

The aim of the thesis is to discuss the theoretical role of controlling in a company, to compare it with the real controlling in a specific company and consequently to deduce some recommendations for improvement. The theoretical part deals with the issues of controlling, namely the main subsystems of controlling which include planning, control and reporting. In the practical part the author analyses the application of individual controlling functions in the specific company, suggests recommendations for improvement and makes assessments of possible economic impacts resulting from those recommendations.

The master's thesis deals with application of Management Control System methods, described in theoretical part of the thesis. In analytical part, those methods are used for comparison of planned performance of individual trucks in the transport company with real performance of those trucks in year 2017. Detected deviations from the plan are further analysed, in order to identify their sources and to formulate corrective measures to eliminate them. This knowledge is put to use in the proposal part, in order to create plan for year 2018, which takes into account established facts and corrective measures from previous year. Finally, part of the plan for year 2018 is compared with real data collected by the company in that period, in order to assess the plan’s accuracy, identify deviations from the plan and their sources.

The master´s thesis is focused on application of Management Control System in a company especially on operative planning and devations analysis. The first part of the master´s thesis is theoretical with basic terms and used continualy in the analytical part. In analytical part the company ABC s.r.o. will be described and analyzed its currently used planning method for 2018. Then will be used deviation analysis. In the proposal part i will try to propose corrective actions, to improve the current situation in the form of a plan using the cover margin contribution.

At the very beginning of the diploma thesis, we introduce the reader to the issues of BI and controlling of manufacturing companies. Subsequently, we perform an analysis and evaluation of the current state of the selected manufacturing company in terms of variations in production. Then we use MSSQL server and SSAS to create a controlling model. The company will be able to unambiguously and quickly identify weaknesses in production and quickly eliminate them. Finally, we evaluate the real benefits of this project for the company.

Es wurde eine programmunterstützte Methode für die Umsetzung des Toleranzmanagements entwickelt, welche die Bereiche Entwicklung, Technologie und Qualität in gemeinsame Verantwortung bringt. Dabei galt es, den Iterationsprozess der Lösungsfindung in verschiedenen Detaillierungsstufen mit wenigen Schleifen und im Streben nach kurzen Entwicklungszeiten, geringen Toleranzkosten, Qualitätsverlusten und Blindleistungen zu durchlaufen. Ein stimmiges Toleranzkonzept überzeugt durch toleranzgerechte Aufbaufolgen, robuste und funktionsnahe Referenzierungen, kompensatorische Verfahren sowie toleranzunempfindliche Beeinträchtigungen und Auswirkungen. Die Auslegung aller toleranzrelevanten Produktanforderungen und Prozessgegebenheiten wird in Form von Toleranzketten und Maßkatalogen automatisiert dokumentiert und mündet schließlich in bestätigten Kunden-Lieferanten-Vereinbarungen.

Es wurde eine programmunterstützte Methode für die Umsetzung des Toleranzmanagements entwickelt, welche die Bereiche Entwicklung, Technologie und Qualität in gemeinsame Verantwortung bringt. Dabei galt es, den Iterationsprozess der Lösungsfindung in verschiedenen Detaillierungsstufen mit wenigen Schleifen und im Streben nach kurzen Entwicklungszeiten, geringen Toleranzkosten, Qualitätsverlusten und Blindleistungen zu durchlaufen. Ein stimmiges Toleranzkonzept überzeugt durch toleranzgerechte Aufbaufolgen, robuste und funktionsnahe Referenzierungen, kompensatorische Verfahren sowie toleranzunempfindliche Beeinträchtigungen und Auswirkungen. Die Auslegung aller toleranzrelevanten Produktanforderungen und Prozessgegebenheiten wird in Form von Toleranzketten und Maßkatalogen automatisiert dokumentiert und mündet schließlich in bestätigten Kunden-Lieferanten-Vereinbarungen.:1 Einleitung 2 Stand der Erkenntnisse 2.1 Grundlagen der Tolerierung 2.1.1 Anforderungen an Toleranzen 2.1.2 Tolerierung und Referenzierung 2.1.3 Modellierung von Abweichungen 2.1.4 Statistische Methoden und Kenngrößen 2.1.5 Toleranzkosten und Verlustfunktion 2.2 Toleranzmanagement 2.2.1 Teilgebiet des Qualitätsmanagements 2.2.2 Toleranzanalyse und -synthese 2.2.3 Erarbeitung des Toleranzkonzeptes 2.3 Produktgerechtes Toleranzmanagement 2.3.1 Produktqualität und Anforderungen 2.3.2 Modularität und Komplexität der Baugruppen 2.4 Entwicklungsintegriertes Toleranzmanagement 2.4.1 Phasen im Produktentstehungsprozess 2.4.2 Simultaneous Engineering 2.5 Fazit des Standes der Erkenntnisse 3 Toleranzmanagement im Automobilbau 3.1 Gliederung des Produkt- und Prozessmodells 3.2 Funktionsrelevante Anforderungen 3.2.1 Zielkatalog für die Außenhaut 3.2.2 Ermittlung der Akzeptanzgrenzen 3.3 Funktionsbeeinträchtigende Abweichungen 3.3.1 Abweichungen längs der Prozesskette 3.3.2 Abweichungen der Karosserie 3.3.3 Abweichungen der Anbauteile 3.3.4 Abweichungen in der Montage 3.3.5 Veränderungen vor Auslieferung 3.3.6 Veränderungen in der Nutzung 3.4 Potenziale für ein effektives Toleranzmanagement 4 Methoden des Toleranzmanagements 4.1 Der Problemlösungszyklus 4.2 Zielsetzung und Strukturierung 4.3 Funktionsbereiche und Qualitätsmerkmale 4.4 Baugruppen und Ausrichtkonzepte 4.5 Korrelation von Ursachen und Wirkungen 4.6 Toleranzketten und Produktstatus 4.7 Messpläne und Prozessstatus 4.8 Freigabe und Maßnahmen 4.9 Potenziale für ein effizientes Toleranzmanagement 5 Zielsetzung 6 Einsatz der Toleranz-Organisations-Matrix 6.1 Allgemeine Beschreibung 6.2 Bereiche und Detailierungsgrade 6.3 Bauteilkatalog und Zuständigkeiten 6.4 Konzepte und Anforderungen 6.5 Schnittlagenmodell und Referenzpunktsystem 6.6 Funktionsbeziehungen und Paarungselemente 6.7 Algorithmus der Toleranzanalyse und -synthese 6.8 Erzeugung von Maßkatalogen und Messplänen 6.9 Ermittlung der Abweichungen 6.10 Ergebnisse und Maßnahmen 6.11 Status und Historie 7 Nutzen der Toleranz-Organisations-Matrix 7.1 Gesamthaftes Toleranzmanagement 7.2 Effizientes Toleranzmanagement 7.3 Effektives Toleranzmanagement 7.4 Toleranzstrategien, -konzepte, -parameter 8 Entwicklungsintegriertes Toleranzmanagement 9 Kriterien für das Toleranzmanagement 10 Zusammenfassung und Ausblick