The aim of this thesis is analysis the management costs of the chosen enterprise and suggestion of possible meansures to streamline the existing model of management in the enterprise.

Drinking water supply is exclusively secured by the companies in monopoly position. Many of us mistakenly believe that the supply of drinking water and the collection of waste water is secured by only one water management company. There can be one or more water management companies in every district. In the district of Břeclav there is one water management company which secures drinking water supply in three areas: Břeclav, Hustopeče and Mikulov. Water management companies represent a territorial monopoly. Because of this they are subjects of control of the price determining authorities. In the case of water management company it is competent financial authority. This diploma thesis demonstrates that there is a decrease in water consumption while there is simultaneously an increase in the price of the consumed water, so that the water management company can generate sufficient profit to cover the operating costs and investment activities.

The theme of this diploma thesis is The creation of the logistics system and economic model for research base operation. The main objective of this thesis is to create a logistics system for the operation of reseach base, desctiption of critical factors and suggesting few improvement proposals leading to the optimization in view of the logistics processes level and related logistics costs and simultaneously designing economic model of operation of the research base. To fulfill the objectives of the thesis, plenty of driven interviews was taken, there was also made some data mining from the internal accounting records and afterwards their processing while making the costings of the research base operation in addition to its possible renting to the third party.

The dissertation analyses the current state of costs calculations and particular function of these calculations in estimating the product prices in the chosen company, which is Spojené kartáčovny, a. s. in Pelhřimov. The conclusion presents several recommendations which if applied would specify the cost calculations for manufacturing.

The aim of this thesis is to analyse the applied methods of calculation of costs in the selected accounting unit in terms of usability of price defining. Simultaneously to highlight the strengths and weaknesses of calculation methods due to the development or modification of the calculation procedures. In the case of identified deficiencies introduce recommendations which the entity should accept, including the reasons that led to the relevant proposals. There are used methods of description, relevant mathematical methods, analysis of internal data, methods of managerial accounting and others. The selected entity is the cutlery manufacturing cooperative. In the results of this works there are proposed recommendations for the manufacturing and administrative overhead. Additionally a few changes are proposed for process of setting product prices in the company stores and in the e-shop. Beneficial change a costing formula is separate item monitoring cooperation in the direct costs. Finally, it is suggested to assemble documentation for calculations.

The main aim of the Dissertation was to create a method enabling evaluation of a business plan of a firm doing business in the field of freight transport. The Dissertation is based on an actual investment project in which the transport company takes part in two tender procedures. The specific nature of the transport sector complicated the possibility to use classical methods for the evaluation of investment efficiency. Application of the net pre-sent value method to an already implemented investment project confirmed that this method cannot be used to assess the business plan of the transport company. For this reason, it was necessary to draw up a price creation method for both the tender procedures able to en-sure positive profitability of the project with regard to specifics in particular tenders. The subject matter of the tender procedures was the request for proposal concerning vehicle sets of various specifications. The NAL (net advantage to leasing) method was used to decide about the manner of funding of the vehicle sets. For the other tender procedure, a calculation was made to optimize the route in terms of costs, whereby usability of the price creation method was verified in practice.

The thesis deals with the construction of input cost calculations (corn silage and grass silage) for biogas stations in the agriculture firm Alfa. A partial goal is to construct an alternate pricing of those materials. On basis to the alternate pricing of the materials the thesis aims to evaluate this change in economic efficiency of biogas station. The thesis consists of the theoretical and the practical part. Literature overview in the theoretical part explains in detail company costs, cost calculation, investment decisions, financial resources, cash flows and investments´ evaluation methods. The practical part of the thesis is based on gathered data from the firm Alfa. The thesis shows in detail individual input costs that enter costs calculations of corn and grass silage. Furthermore, the thesis analyzes plant manufacturing overheads and administrative overheads. Allocation of overhead costs to individual performance is also part of the thesis. Personal suggestions of cost calculations are constructed on the basis of the partial changes in individual costs. The practical part ends with a calculation of economic efficiency of the biogas station on basis of personal suggestions. The conclusion of the thesis comments the results of the cost calculation of corn and grass silage in Alfa in the year 2014. In addition, this part evaluates and comments applied personal suggestions (1 and 2) and their influence on efficiency of biogas station.

In the theoretical part of the thesis, emphasis is placed on the definition of the concept of competition and the various market structures with a focus on monopolistic competition, which is part of the sector of road freight transport. It's followed by the concept of transport according to the nature of transport pathways with a focus on efficiency for the different types of transport. The area of transport it is complicated to obtain the franchised business, in particular financial and professional competence. In the framework of the theoretical part of the thesis, emphasis is placed on the concept of the cost that is used for processing your own part of the work. Own part of the work focuses on definition of costs, which translate into a price per kilometer travelled. This is in particular on fuel costs representing the most significant item of the direct costs. Follow payroll costs, including contributions and travel allowances. Also it's followed by direct depreciation and other direct costs, which include road tax, insurance, repairs and maintenance, other direct costs and toll. Subsequently, it is attributed to the amount of manufacturing overhead representing the most significant cost item and calculated profit. The result is the cost per kilometer excluding VAT. Part of the thesis is to assess the cost situation of the firm along with the recommendation for a business in the field of road freight transport.

This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps. The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs. The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.

The goal of the submitted thesis is to evaluate the economic situation of the chosen company, which is the fakulty hospital in Motol. Faculty hospital in Motol is an independent organization funded by the directly subordinate to the ministry of health in the Czech Republic. Thesis is divided into two parts. The first theoretical part focus on indicators of economic analysis, describes the basic concepts and sources of financial analysis like cost structure, etc. The following describes the assessment methods of the financial situation in the hospital. The practical part cover the characteristic of hospital, the calculation of individual economic indicators including their interpretation, STEP analysis, classification of expense and revenue accounts, cost structure and cost calculation. The discussion describes overal summary of the economic situation in the hospital. The conclusion of the thesis includes evaluation and proposes of possible measures or recommendations for possible improvement of the hospital economic situation.