Analysis of current situation in a private company and proposal of steps for application of controlling praxis. The thesis is focused on costs management, calculations, analysis of products rentability, management of cost centers, short and long term budgeting.

The main object of the study is not only to show and analyse calculation as the main running costs tools of company, but also show them as part of complex system. Calculation is a relatively independent subsystem of economic informations which relates closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Vltavotýnský nábytek, s.r.o. It is divided into two parts. The first part is theoretical - it contain basic costing notions, components of costing system and types of costs. The following part is practical. This part describe the company (provding some basic informations), and calculating procedure on selected product. The final part includes costing system suggestion and next recommendations for the company management.

The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.

This diploma thesis is concerned with costing. The purpose of this study is to evaluate the current costing system of the chosen agricultural company and propose a solution leading to its improvement. The thesis consists of a theoretical and analytical part. Divided into several subchapters, the theoretical part describes the previous observations related to this issue. The analytical part at first concisely characterizes the branch of agriculture, then introduces the analyzed company and describes its costing system. The practical part concludes by proposing the steps to improve the current con-dition of the chosen company's costing system.

ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.

Subject of this diploma thesis Processes and vehicle fleet optimization at the selected company is to make the processes more effective and to reduce costs associated with operation of vehicle fleet at selected enterprise. The average cost per kilometer, usage of journeys made by vehicles, strengths and weaknesses of an enterprise are observed within analyzes. Processes are evaluated overall through analyzes and after that, suggested suitable solutions are provided.

The aim of the thesis Management costing and information assurance (on example of concrete company) is to evaluate the calculation formula and the calculation system of the selected company and to propose suggestions for improvements. The theoretical part is devoted mainly to well-known methods and principles of calculations. The practival part is devoted directly to Zentiva, k.s. and its particular calculation formula and calculation system. Costing principles are evaluated and suggestions are designed to improve the whole system.

The master thesis deals with the analysis of the profitability of the sales channels of the Decodom company. The thesis primarily focuses on the Activity Based Costing technique for measuring the performance of the company sales channels. The main aim of the thesis is to analyse the informational ability of the costing system in the company and prepare and propose a cost model, based on the Activity Based Costing method. The goal is achieved by the analysis of the current state of the company, the proposal of a model based on the costs of activities and the proposal of a new cost model based on this method. The contribution of the sales channels in the form of a pilot project is evaluated in the thesis which is performed on a sample of the kitchen range of the Decoplan product line. The thesis is divided in to three parts: theoretical, practical and applied (pilot project). The contribution of the thesis is a new view of the profitability of the examined company and general conclusions from the research, which can potentially be used in companies with a similar business model.

This thesis is the theoretical part discusses various approaches to calculating warehouse and sales price as reported in the literature and other sources. In the practical part analyzes the calculation of inventory and sales prices Pierburg, Ltd. Based on the analysis highlights the positive and negative aspects of the price system used, or will be proposed recommendations for future adjustments.

The thesis is focused on systems of accompanied combined transport in Europe. The Theoretical part describes agreements and legal aspects essential for accompanied combined transport in Europe. The Theoretical part then describes in detail two of the most used systems of accompanied combined transport, which are Rollende Landstraße and Modalohr. The Practical part compares costs of road transport with costs of accompanied combined transport displayed on two actual European routes.