One of the major issue for life insurance companies is proper and consistent valuation of liabilities. This thesis introduces the standard estimation methods used in practice and discussed the alternative methods, which might help to speed up these calculations. It studies two possible methods of acceleration of calcu- lations in life insurance: analytic function and cluster analysis. The outcome of these work is comparison of discussed methods applied on generated life insur- ance portfolio. All methods were applied on two possible insurance products. Comparison of the results is based on the calculation precision and time needed to process the liabilities of the insurance company's portfolio. 1

The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.

Analysis of sales and level of stocks of finished products. Analysis of structure of selling and assessment of turnover and dealing finished products in the firm. Inventory management, ABC analysis, optimisation and materials norm. Cost calculation, pricing and sales condition. The proposal for formation the stocks of finished goods in the warehouse. Implementation the method Kanban for finished goods. The proposal for addition of in-house directives and guidelines

My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.

Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.

This diploma thesis is focused on a comparison of construction cost of the house made of classic materials with the equivalent made of natural building materials and consequently on comparison of both construction variants. In order to perform those tasks, the used natural building materials were defined. Furthermore, the specific options of usage of these natural building materials as well as the used composition structures were introduced. The thesis concludes with a price calculation of the constructions made of natural building materials which were not available in the common budgetary software. The appendix of the thesis contains budgets for the first variant, where the house is made of natural building materials, and also for the second variant, where the house is made of classic materials.

Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.

The accuracy appraisal and its evaluation with what the results of geodetic work are being achieved will be shown in this graduation thesis. As well as the related legislation and economic point of view of the price setting in comparison to other geodetic companies. One of the major surveyed area is testing of the used instruments - confrontation of achieved values with the values stated by manufacturer, accuracy analysis of the used methods and allignment of independent measurements of equal magnitude.

This Master's thesis deals with analysis of the Czech business liability insurance market, while using a predefined client for preparation of insurance proposals. It then performs an analysis of fulfilling the requirements through control of insurance terms and conditions. Furthermore, the thesis compares the information required by individual insurance companies for the insurance calculations and examines the factors on which the client decides among the proposed insurances. In the course of the thesis is mapped the work of insurance broker, whose activity corresponds to the individual tasks performed by the thesis.

This thesis aims to familiarize the reader with the topic of life insurance, especially insurance taken out for more people. Its focus is empirical rather as combining the use of several actuarial and statistical methods through three statistical software and applications created in MS Excel using VBA. First, thesis is focused to multiple life insurance with intention to show reader the diversity of this interesting but rarely offered product in business world, especially through the application created for the purpose of this work. Sense of mentioned application lies in the fact it is able to calculate amount of the net premium for a user-selected type of insurance. Based on this outcome insurer can determine the net price corresponding to the chosen risk coverage (regardless of the amount of the costs associated with this type of insurance and required profitability). Age of insured person isn't usually part of calculation of premium for accident insurance. One of the aims of this study is to assess whether this parameter actually has or doesn't have any effect on the price of insurance. With help of SPSS and RStudio software relationship between age of insured person and amount of indemnification from daily compensation insurance has been researched. Based on the test of variable independence were detected dependencies of these variables where all of which used measure of association suggests a weak dependence amount of indemnification on the age of the insured. It surely worth insurer should consider different insurance rates for various ages of insured person. Following by examination whether the rate used to calculate premiums in case of hospitalization extra insurance corresponds to the actual risk coverage. It has been calculated the rate could be lower than currently used due to the loss experience of insurance for the past 9 years and the assumption of certain expenses and desired profit. It would be cheaper for insurance group contracts than it is today, when the insurer has done so. It could also attract new clientele. The last stated goal in this thesis is to create prognosis of the amount of indemnity paid for injuries covered by additional daily compensation insurance. Using the software EViews is analyzed this trend in the past 32 months first. Based on its outcome there is a future level forecast created for the next four years. These resulting values indicate the insurance indemnity for group contract will grow. Therefore, based on this analysis insurer should to conclude in the contract it would be appropriate to increase the premium of the insurance coverage. With these practical tasks the reader can get idea not only of problems solved in the scope of multiple life insurance and group insurance but also to become familiar with some statistical software used for analyzes carried out not only in the insurance industry. The conclusions of this thesis can also be beneficial for insurer who may adjust premium prices of analyzed insurances.