The theoretical part presents information concerning prices, pricing policies and related strategies. The thesis further includes an analysis of the determination of prices and factors affecting it, methods of pricing and their advantages and disadvantages for an enterprise. Last but not least it describes the calculation of costs, price calculation, and explains the basic concepts of calculation. In the final section various types of calculation models are described. There are presented possible price modifications in the form of reductions and deductions.In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.

Theme of cost calculation is known for a long time but it is very current all the time. It si necessary to deal with this question to be possible achieve concrete company goals. Presented doctoral thesis solves the problem of approaches to cost calculation in chosen companies that fall in three sectors of national economy. This thesis shall answer the question of whether and how the cost calculations are actually realized in chosen enterprises, whether calculations are realized or developed, whether calculation processes are modified and whether companies work with accurate information. On the base of received data from particular companies it will be possible to compare approaches to cost calculation, to analyse these concrete approaches, contingent impact e.g. on management or financial situation, and to confirm their advantages or deficiencies and eventually recommend other possible approaches to cost monitoring and cost management.

The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.

Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.

This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.

This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.

Cílem této práce je vyhodnotit jednotlivé ukazatelé nákladovosti společnosti Bischoff & Bischoff CZ, s.r.o. a nalézt možné rezervy a možnosti snižování nákladů jak v oblasti provozu, tak v oblasti výroby. Zhodnotit řízení výnosů v této společnosti. Navrhnout možnosti úspor nákladů, kterých není doposud ve společnosti Bischoff & Bischoff CZ, s.r.o.využíváno.

Hlavním cílem této práce je navrhnout fungování nově zřízeného střediska outsourcingu po stránce ekonomické, popsat metodiku jak postupovat při zadávání požadavku na nákup komponentů, jak plánovat spotřebu nákladů a jak náklady řídit. Práce obsahuje popis podniku, rozdělení typů outsourcingu, plánování nákladů a návrh reportů vhodných k zobrazení hodnocení střediska.

No description available.

No description available.