The diploma thesis deals with the demonstration of the influence of the allocation method of common costs on the own production evaluation in an industrial company; which means the assessment of traditional allocation methods of common costs and alternative application (modern) method of cost allocation methods for using Activity-Based Costing in the metalworking industry. The literature review introduces concepts of cost, traditional calculation methods, modern cost alloca-tion methods and their comparison. Literature review is followed by the survey, on the basis of which has been found a representative group to which the comparison of traditional and modern methods will be implemented in practice. Finally, the conclusion states it is appropriate to use the modern method for companies in the metalworking industry and what impact has the allocation method of common costs for the economic activities.

This diploma thesis deals with analysis of costing system and a way of creating pricing methods in selected company. The first part of my diploma's thesis is based on theoretical pieces of knowledge about calculations and prices. The second part is concentrated on the selected company. The analysis was performed in the company STAVING Studena, spol. s r.o. where individual calculations are designed according to customer's requests. In my bachelor´s thesis the system of price calculation is shown on concrete examples.

The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.

This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.

The aim of my work is to evaluate the operation of the controlling model, the company created for the purpose of allocation of costs to revenues, respectively sales contracts, and to find possibilities for improvement. The reason is to evaluate these contracts from various aspects, namely profitability, cost intensive, contribution to overall profit, etc. A key element of the model are the rates determined by using calculations based on the individual activities. Therefore, work is currently focused on refining and possible reducing of calculated rates and also quantifying these changes through analysis. The aim is also to find more appropriate tools that would complete the existing calculation, and that management could use while managing the company. To ensure the effect on rates it has been especially suggested to change an approach to depreciation and labor costs. As the complement of the existing calculation was recommended using the variable costing and the target costing.

Master's Thesis is dealing with cost calculation in truck transport in view of smaller freight and spedition bussines firm which is operating on Czech territory. The main point is to break down cost calculation for all kinds of vehicles, which are owned by analysed firm, relative to the monitored period. Created cost calculation will serve to the employees by price setting for the transport services in future.

The main aim of this thesis is to analyse the calculation system in manager accounting of the company SWN Moravia s.r.o. Analyse and define the outputs of calculation system as the source of information for managing in all stages and levels. Show the way of building calculation system and analyse the influence on management in a medium industrial enterprise SWN Moravia.

The aim of this thesis was to evaluate the impact of financial support on farming in a chosen agricultural cooperative. In the theoretical part, the overall state of agriculture in the conditions of the Czech Republic, the current situation on the market with milk, beef and pork and the situation on the market with plant commodities were assessed.

The Master's thesis with the title the analysis of costs in the company called Jihočeská zelenina a.s. The work is divided into theoretical and practical part. The theoretical part prepared the basis for the subsequent practical part. The aim of this thesis was to evaluate financial and managerial accounting system in controlling costs in Jihočeská zelenina a.s. and propose solutions for their effectiveness. First was described the organizational structure of the company and its range of products and was mapped his previous work with information at all levels of management. The way of preparing calculations and their current form was solved then. A new possibility how to prepare the calculation was proposed after it. At the conclusion was written about the technical aspect of the topic. They were designed different software solutions in the existing enterprise accounting software, in application MS Excel or the possibility of purchasing a new software programme.