The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.

The thesis deals with question of dependence accessory costs of budget on a elementary costs of budget. There is describe structure both kind of costs and then it is division to elementary parts. Next, there are identified their influencing factors. At the end of my thesis are costing real objects and is concluded there doesn´t exist a dependence between both costs.

Master’s thesis aims at understanding the process of planning and implementation of development project. It focuses in particular on the description and analysis of various stages of the project, especially in terms of their management and elimination of potential risks. The first part of the thesis deals mainly with theoretical introduction of the topic and definition of basic concepts and methods. The second part of the work is already trying to map a specific development project and to analyze its real progress. This section also proposed other possible approaches to addressing certain specific tasks within the individual phases and the elimination of potential risks that the project actually occurred, including the proposal of optimal process for managing development project.

This diploma thesis is describing the theme of price development of construction work on the railway superstructure. The result is meant as determination of technical-economic indicator which can be used in view of pricing mainly for public tenders as well as in the way of orientation at cost prices. The work is also engaged in production index for construction. The main meaning of this part is formed by comparing the dates of the Czech Statistical Office in the production of building and civil engineering in the Czech Republic between years of 2009 and 2015 with the production of railways constructions. As the railroad tracks are in corporate governance SŽDC state organization – whole planned construction works are controlled by conditions and rules of public tenders. After joining the Czech Republic into the European Union the requirements for optimal state of international transportation networks in their technical and social part had to be guaranteed. The thesis „The Development of the Price Level in Railway Deliveries“ includes topic of progressing of Czech economy, development of Czech and foreign markets and its influence on material deliveries and price fluctuations, pricing and costing. Because of main topic contains railway economy production there are given basic technical and technological information with application for Brno subregion.

The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.

The aim of this theses is to assess the effect of position of the object to its price and costs. It is done to define the possible positions of the object, costs and prices of the structures at selected locations. Prices and costs in selected locations are compared, assessed and evaluated. Therefore, the influence of position on price and costs of the structure is assessed.

The aim of the work was the usage of the Building Information Modelling system to ensure the complete building-up, including the working part of the line constructions. In the first part of my thesis I was dealing with the costs of the total life of the line construction, the line construction life-cycle, with the difference between the Building Information Modelling model and traditional projecting, with the participators participants of the Building Information Modelling model and which levels in the Building Information Modelling exist. In the practical part I was dealing with two levels of the Building Information Modelling designing, in which I set the total price of the building researched and then I was comparing them. In the final chapter of the thesis working expenses were set which are involved in the expenses of the total life.

The aim of this Master’s thesis is to design a steam condensing turbine with three bleeds. First, a heat balance of the steam cycle is calculated, followed by thermodynamic and stress calculation of the turbine blading and design of a gland steam system and drain system. A price proposal is suggested for the given steam turbine. In the end, a design drawing of the steam turbine is constructed.

The purpose of this diploma thesis was to clarify the problematics of other costs of the construction budget and to create its own percentage tariffs for survey, geodetic and project work. The methodology used in the numerical part of the thesis was based on existing knowledge. The basis of all calculations were the budgets of civic amenities provided by the municipal authorities. The result of the work are the calculated tariffs of the relevant works and their ratio to the total ancillary and other costs of the construction budget. The work also finds out what are the most common ways of valuing work in the phase of creating an offer from the perspective of suppliers.

Diploma thesis deals with the topic of monitoring and directing financial costs in chosen company. First part of thesis describes theoretical basis and connects the knowledge of different fields, which complete the knowledge of general economic theory. This part defines basic terms and relationships between different quantities. Second part of the thesis describes the costs of the companies and the methods of the calculation of the costs. Thesis specifically focuses on chosen products. In this place, specifically the microeconomic evidence is used, such as break-even point or shut-down of the production in the short and long term. On the basis of this cost Analysis I created some recommendations concerning the purchase of materials, cost calculation, sale price and the quantity.