Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.

The intention of this thesis is to create a cost accounting system for the company ABC, s. r. o., which is mainly engaged in the reconstruction and construction of sports fields. The calculations will clearly show all costs associated with the implementation of projects and will help the company to better manage their business. A complete analysis will be performed of sales, costs and profits. A significant portion of the thesis will be proposals which can be used to improve the functioning of the company.

Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.

The diploma thesis entitled "Analysis of ancillary costs of budget" deals with ancillary costs with a focus on the cost of site equipment. The aim of this work was to analyze the-se costs and subsequent evaluation of incidental costs and with a more detailed focus on the cost of site equipment. The first part of the work focuses on the analysis of the con-struction budget, a detailed description of secondary budget costs and construction site equipment. The second part deals with the analysis of ancillary costs of the construction budget. The emphasis here is on the cost of site equipment. For each type of cost, an ana-lysis was performed using percentage cost rates.

Aim of this thesis is to introdukce the issues related to price calculations building. The theoretical part focuses on the different type sof calculations formula and related procedures. The practical part is focused on creating practical calculations using software. Problems is illustrated in Example.Everything is comleted by evaluating, comparing the individual type sof calculation methods and a description os possibleproblems witch the recommended tutorials on thein solution.

The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

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 purpose of this master thesis is to address two main ways of dealing with used textile material in Czech Republic. It compares textile material as a component of a household waste with textile material as a component of a segregated waste. The main question that the thesis and the research done within it addresses is whether the costs, associated with textile waste management coming as the result of administrative tools and legislative action plans mounted to it, are not too high. Based on a calculated model of cost structure of both above mentioned variants their comparison could be performed. Analysis of its results pointed out, that under certain given conditions and assumptions the system of segregated waste collection is, despite its higher costs, effective. The outcome of this master thesis is proposed possible scenarios used to optimize textile waste management in the context of economic science methodology, available data and primary research questions.

The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.

The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.