The main goal of my diploma thesis is to compile a business plan on the level that could be submitted to a potencial investor who would invest his own capital into this business idea. The thesis is separated in theoretical part, in which are main definitions, principles of compilation and main forms of business plan described. The practical part refers to own compilation of business plan. This part is separated according to the units described in theoretical part.

Diploma Thesis deals with costing and preparation of bids in the transport department of Logistics Company. Analyzed company annually participates in a large numbers of tenders for logistics provider. The aim of diploma thesis is to find critical points and propose a possible method of calculations, which has been missing. Practical section is split into two parts. In first part is using modified calculation formula calculated cost per kilometer. Work continues with two case studies, where are described the most problematic issues and suggested solutions. In the end of work is proposed new methodology of preparing commercial studies which can company use in future.

The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

This Master's thesis deals with analysis of transportation in the company Hesta spol. s r.o. with headquarters in the town Prešov. The thesis is consisting of three parts, theoreticly-methodological, analytical and proposal. The theoretical part comprises primer ABC's to the problematics of transportation and logistics, relevance of transportation within needs satisfaction and methodology of expenses calculation in road freight. The analytical part of the thesis deals with following analysis: analysis of the company Hesta spol. s r.o., its car pool and the processing of placed orders, toll analysis, analysis of transportation costs and analysis of applicable distrubutional routes. Closing proposal part arising from the results of previous parts of the thesis brings possible suggestions in optimization and increasing efficiency of company's transportation.

The topic of this diploma thesis is controlling. The theoretical part deals with the definition of the term, among other by describing two main language areas and their understanding of controlling. The next chapters cover the problems of integrating and organising controlling in a company. The practical part then describes implementation of controlling in a given specific company, summarizes it and gives suggestions for its improvements.

The aim of this master thesis is to analyze the process of pricing of water and sewerage in the company Severočeské vodovody a kanalizace, subsequent evaluation of applied approaches and suggest own solution. The first part deals with theoretical knowledge in the area of pricing. The second part analyzes the process of pricing in the company, which includes a summary with own evaluation and recommendations. The primary source of information, required for the practical part, were website of the company, website of the company owner and interviews with experts.

The diploma thesis focuses on theoretical and practical aspects of cost control methodology. The effort is to introduce individual tools and methods for cost management. I introduce various instruments for cost management and outline the connections of company costs, systems of their records and their interaction in the form of cost optimization. At the beginning I explain the importance of cost, the reasons for cost management, cost management concepts and their types according to purpose. Then I focus on methodology of costs calculations and budgets as tools for operating cost control. Last section of theoretical part is focused on strategic cost management as a tool for long term cost control. Second part deals with the application of theoretical aspects in practice. This part starts with description of the methodology of cost management in the selected company and also with application of the recommendations resulting from theoretical findings. The main goal of diploma thesis will be achieved by analysing company's current situation, identifying critical problem areas and proposing steps leading to a solution suited for company's needs. The scope of work presented in the first part of the thesis will be applied on Teplospol a.s.; solutions that suit the company will be proposed.

The aim of the diploma thesis is to contribute to solve current problems in controlling in the civil engineering firm. I put main accent on using right instrument of controlling for specific company. Diploma thesis analyzes controlling proces in company OHL ŽS, a.s. In introduction is defined the concept of controlling and its theoretical principles. In other parts of the diploma thesis is described current sutuation of controlling in the company. In concrete example are showed proposals of possible improvement in the controlling of buildings, mainly in realization part of the building.

This master’s thesis deals with the analysis of the current classification of the company costs. The theoretical introduction and the basic concepts definitions are included in the first part of the thesis. There are also explained terms of costs and costings. The second part is focused on the analysis of the current situation of the company and on the classification of the company costs. The proposals and recommendations for improving costings, which are based on analyzes and found outputs, are formulated in the final section.

In this thesis entitled "Evaluation of dendrological potential and proposal of cultivation measures", there are described methodological procedures for tree species evaluation, cultivation measures proposals, and possible interpretation of found facts. An inventory of species was made at the turn of the year 2015 and 2016. The field research was carried out in the park of the Opava town.In total, 691 trees, 13 bushes, and 38 bushes groups were evaluated.The acquired data were used for the evaluation of the state of the object and for the calculation of proposed cultivation measures. In the end of the thesis, there are described suggestions for improvement of the current state of the object and recommendations for adding missing items to the catalogue of guide prices of URS.