The aim of this thesis is to create a calculation system of indirect costs in the commercial company. This calculation could be used in the accounting system of the company and thanks to that would be indirect cost divided automatically into individual items of goods. The calculation system is based on particular coefficients which are assigned in individual types of costs. New created system is tested on the specific sample of goods from the company. It is good to see weaknesses and deficiencies in suggested calculation. Conclusions from this analyse are specific values of profitability ratio Return on sales in every goods. The management of the company has to decide whether to revalue their goods or not. The decision is connected also with margin groups, in group A (which includes main goods) they could afford to move with selling prices. This prediction is based on outcome from competition analysis.

The main aim of this diploma thesis is to evaluate economy of chosen Microbrewery XY, Ltd. in observed period 2012 till 2015. Economy of microbrewery is evaluated on the bases of methods of financial analysis and costs calculation per unit of production. The thesis is divided into theoretical and practical part. Theoretical part deals with history of breweries, categorization of microbrewery and its characteristics. Also in this work is described process of beer production and ingredients necessary for its production. This part includes methods and formulas used for financial analysis and costing. Practical part deals with characteristics of microbrewery production. Simple Linear Regression model verifies the seasonality in beer consumption. To accomplish the main aim are used methods of financial analysis and costing. Financial analysis consists horizontal and vertitical analysis, differential and ratio indicators, creditworthy and bankruptcy models evaluating whole financial situation of the microbrewery. In chapter Evaluation of the results and Conclusion are summarized results, an overall evaluation of microbreweries economy and are proposed recommendations for improving its economy.

The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.

The subjekt of this Master thesis is creative accounging in transfer from management accounting to financial accounting in field of provisions. In theoretical part there is description of financial accounting, management accounting and the fields of provisions providing the opportunity for creative accounting. In practical part there is the determining motives for creative accounting target of maximal or minimal profit. There is the enumeration of stated fields of provisions too. Finally there are recommendations of the methods of management accounting considering the target.

This thesis provides an analysis of cost calculation system in the conditions of selected enterprise. There is reviewed the system of costs observation in the nature of cost classification, in the cost classification by responsibility and practice costing inclusive problems of the overhead costs distribution too. In conclusion is summed up the used system of preliminary costing as well as actual costing and their use in the direction of the enterprise.

The evaluated company is ZOD Vacov. The aim of my diploma thesis was to establish the method of the financially-economical evaluation on a concrete company, which is convenient for the analysis of this company and is based on financial statements and calculation. Another aim of my thesis was to apply created method in practice and to analyse obtained data with regard to company´s next progress and to utility of suggested methodology.

The doctoral thesis deals with the cost rationalization in the process of small electric machines production. The rationalization can be done on two different levels: technical and economic. The doctoral thesis is divided into two parts, each focusing on the particular level and describing the production processes in which it is possible to optimize the costs. The main part of the doctor thesis concentrates on the economic side of the problém. It presents and analyses the origin of the costs, their identification and classification.Production costs specification and calculation are analysed. Due to the fact that there are many possibilities of optimal production cost calculations used in the process of small electric machines production, much attention is devoted to possibile calculation methods and calculation formulas.

The diploma thesis on topic Cost management in MOIRA CZ company has a goal to desribe costs, procedure of anylising these costs for very this company. In the opening of my literature search is spoken about kinds of costs and their calculation. In practical section of this thesis the focus is on analysing calculation important sorting of a costs in company. The part of this analysis is calculation of products which are being used in company along with their intermediate products. Every chapter has its own summarization, eventually recommendation. At the end of the thesis is summarization of the study as a whole and valuation alon with suggestion on how to improve in specific areas.

The graduation theses describes an individual tools of a management accounting for an operating management of an efficiency and responsibility lines. Values implementation of these tools on an example of the concrete company.

In my thesis I set up two main targets. First was the complete description of an economic and controlling model in a successful company Logos a.s., second was analysis and the definition of strong and weak parts of that model. In addition to that, I suggested several changes and modifications dealing with identified weaknesses and minimizing threats to the described economic model. In a theoretical part of the thesis, based on studies of a scientific literature, I characterized theoretical frame to related problems, which I later tried to solve in a practical part my work. I defined controlling and what problems it is exactly trying to cope with. After that I mentioned information about controlling implementation into the company. The end of the theoretical part was about planning, budgeting and managing of the company and its projects. In the practical part of the thesis I first identified reasons and aims for the implementation of a new economic and controlling model into Logos a.s., consequently describing the model in detail. Then, based on methodology of SWOT analysis and brainstorming during meetings with company managers, I identified strong and weak parts of the whole model. In the final part of the thesis I suggested implementing several improvements trying to eliminate identified weaknesses and threats of the economic model.