The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.

The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

The subject of this diploma thesis is creation of business plan for founding a company, whitch focuses on production and selling trio-flavor protein powder. In first part of this thesis, I focused on theory. In second part can be found all kinds of analysis, for example competition, market research, to be sure we are entering right market. In final part there is calculation for product, financial plan and so on, where from all relevant information will be decided, if the company is realisable.

The diploma thesis solves the value of a cultural immovable monument. The course will deal with the issue of real estate valuation in relation to the life cycle of the building and its historical value. In order to verify the acquired theoretical knowledge, a case study will be prepared, which will determine the value of the cultural monument.

This thesis solves the problems of efficiency of investment injected into the reconstruction and the new building. The existing construction with its planning conception and technical solution defines clearly the edge conditions which depends on the rang of the reconstruction. But on the other hand the architectural solution of the new building is determined by the size and shape of the area. And in addition to that i tis necessarity to také into account also the costs of removal of the existing building. In the first part of the thesis the advantages and disadvantages of both variations are compared as well as the factors affecting their prices and then also the problems of the budgeting and the legislation applying to this subject. The second part of the thesis solves the question i fit is more advantageous to use the existing building of the basic school in the vallage of Hrubá Vrbka and to convert it into the community centre for seniors or if it is more advantageous to pul lit down and build a new building which will correspond with its character to the planned utilization. The costs of both variations are expressed numerically in the detailed expenditure badget. The return of investments is calculated, the comparison of both variations is given in the conclusion.

This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.

The subject of the diploma thesis „Performance evaluation of a travel agency“ is to analyze the performance of a company providing tourism services. The theoretical part defines the basic concepts and bases for the activities of travel agency and methods of performance evaluation. The analytical part deals with the analysis of the activities of the travel agency including comparison of financial indicators with the competition and industry and evaluation of the performance within the identified activities of the company. In the final part is suggested a way how to increase the performance of the travel agency.

The subject of this diploma thesis is creation of business plan for founding a company, whitch focuses on production and selling trio-flavor protein powder. In first part of this thesis, I focused on theory. In second part can be found all kinds of analysis, for example competition, market research, to be sure we are entering right market. In final part there is calculation for product, financial plan and so on, where from all relevant information will be decided, if the company is realisable.

The topic of this thesis is description, analysis and proposal of turbo generator’s control and protection system. The power output of turbo generators is from 3 MVA up to 75 MVA for various industrial sectors. The final proposal is based on the results of this analysis and it consists of a modern control and protection turbo generators systems. This proposal is designed to respect universality, customer’s requirements. And this proposal should be used in many industry branches.

This thesis provides complete design of generator into a spinning bike. The issue of current development is solved and the analytical design of the generator is made. The software Maxwell is being used for the analysis and optimization. On the basis of the obtained results is designed a model and a design drawing of the generator. The end of the thesis deals with the issue of connecting the generator to the mains supply and price calculation of the investment return.