The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.

Utvecklingen inom byggindustrin går sakta men säkert framåt. Branschen har börjat förstå vilka framgångar och möjligheter det finns med att digitalisera sig, däremot är det är en lång resa som är under ständig förbättring. Inom byggbranschens digitalisering handlar det alltsomoftast om BIM, ett begrepp som har många olika betydelser. Enkelt förklarat handlar det om att en 3D-modell kopplas ihop med olika typer av information, vilket kan ge många möjligheter till att effektivisera byggets samt projektets gång. Främst talas det om möjligheten att genom en 3D-modell få fram både 4D (tid) och 5D (kostnad)-modeller. Många aktörer inom bostadsproduktion har påbörjat sin resa mot ett digitalt arbetssätt och JM AB är definitivt en utav dem. År 2018 började JM AB arbeta med sin ambition om att en dag vara branschledande inom digitalisering. En del av digitaliseringsarbetet sker inom kalkylavdelningen på JM, där avdelningen i detta nu gör mängdning samt kalkylering i mjukvaruprogrammet VO. Det är i sin tur kalkylavdelningen som tar fram produktionskalkylen inför byggstart och det görs också i VO. Tack vare utvecklingen inom digitaliseringen kan JM AB nu göra tydliga kopplingar mellan tid och kostnader med 3D-modeller som bas. En kalkyl som inte kopplas på detta sätt är arbetsomkostnadskalkylen. Här krävs en undersökning i hur kalkylen kan kopplas till en 5D-modell och på sikt kunna bidra till produktionskalkylens utveckling, vilket för oss till rapportens syfte. Examensarbetet fokuserar på att ta fram olika nyckeltal för arbetsplatsomkostnader som kan kopplas till 5D-kalkylering. I denna process har det krävts intervjuer med sakkunniga, för att få en tydlig bild gällande både, vem som upprättar kalkylerna och hur de tas fram. För att bekräfta och stärka det som har sagts i intervjuerna har litteratur i form av artiklar och böcker används. Resultatet redovisar vad som krävs vid 5D-kalkylering av produktionskalkylen i VO. Det visar även vilka nyckeltal för kontona Kran samt Bodar, kontor m.m. som har tagits fram baserat på data från de utvalda flerbostadshusprojekten. För att nyckeltalen på bästa sätt ska kunna visualiseras samt redovisas i VO, behöver dem kopplas till en tidsram, vilket i detta fall är tidsplanen. Målet med rapporten har varit att förbättra analysen av kalkylerade produktionskostnader med tillämpning av 5D-kalkylering. Sammanställningen av nyckeltal på arbetsplatsomkostnader, som visualiseras i VO, har som syfte att optimera projekten genom att ta fram tydligare kopplingar mellan kostnad och tid. Rapportens reliabilitet måste självklart valideras av företaget i fråga. Denna visualisering och nyckeltalsframställning är däremot ett exempel på hur ett möjligt tillvägagångsätt kan se ut. Tillvägagångsättet och 5D-visualiseringen är även det första i sitt slag inom företaget JM AB. / The development in the construction industry is slowly but surely moving forward. The industry has begun to understand the successes and opportunities of digitizing itself, but it is a long journey that is constantly improving. In the construction industry's digitization, it is mostly common that it talks about BIM, a concept that has many different meanings. Simply explained, it is about connecting a 3D model with different types of information, which can provide many opportunities for streamlining the construction of the building and the project. It is mainly talked about the possibility of obtaining a 4D (time) and 5D (cost) models through a 3D model. Many housing production companies have begun their journey towards a digital world and JM AB is definitely one of them. In 2018, JM AB began to work with its ambition to one day be the leading actor in the industry of digitization. Part of the digitization work takes place within the calculations department at JM, where the department in this now makes quantity and cost estimations in the Vico Office program. It is the calculations department that produces the production costing for the construction start and this is also done in VO. Thanks to the development in digitalization, they can now make clear connections between time schedule and costs with 3D models as a base. A calculation that is not linked in this way is the overhead cost calculation. This requires a study into how the calculation can be linked to a 5D model and in the long run be able to contribute to the development of the production costing, which for us is the purpose of the report. This study focuses on developing various key figures for overhead costs that can be linked to 5D calculation. In this process, interviews with experts have been required, in order to get a clear picture of both, who establishes the calculations and how they are produced. To confirm and strengthen what has been said in the interviews, literature in the form of articles and books has been used. The result in the report shows what is required in 5D calculation of the production costing in VO. It also shows which key figures have been produced based on data from the specified comparison projects. In order for the key figures to be best visualized and reported in VO, they need to be linked to a time frame, which in this case is the projects timetable. The aim of the report has been to improve the analysis of estimated production costs with the application of 5D calculation. The compilation of key figures on costs, which is visualized in VO, aims to optimize the projects by producing better connections between cost and time. The report's reliability must of course be validated on the basis of the company's, JM, response to the rapport. This visualization and key figures presentation are an example of how a possible approach might look. The procedure and the 5D visualization are also the first of its kind within the company JM AB.

This research investigates various aspects of user-perceived network performance over a local area network for two transport layer protocols: TCP and UDP. The sensitivity of user-level performance to the choice of different speed hosts, host loads, and application program interfaces are studied. Our measurements serve as a guide in designing performance critical applications. Moreover, we present a detailed timing analysis of the dynamic behavior of the TCP/IP implementation in the MD-DOS/IP package. The analysis shows that the TCP flow control mechanism has a severely negative impact on the performance. The TCP data copy and checksum are the major overheads of TCP segment processing. Finally, the bottleneck of data communication using TCP/IP is identified based on queueing theory and empirical measurements. / Master of Science

Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.

This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.

Master´s thesis is focused on overhead costs and calculation of the selected product. There are hourly rates, a proposal for a new updated calculation and steps leading to this update. It deals with possible benefits and the impact of the proposed change on the company's performance. The thesis also contains theoretical knowledge of the processed areas.

The master’s thesis focuses on controlling of the company Gumárny Zubří, a.s. It deals with analysis of controlling activities of the company and describes use of controlling instruments. On the basis of the analysis, the diploma thesis indicates weak areas and suggests possible solutions. It focuses on chosen problems solution in details and applies a suitable method which leads to improved and efficient corporate management.

The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.

The demand for higher education has increased dramatically in the last decade. At the same time, institutions have faced continual pressure to reduce costs and increase quality of education, while delivering that education to greater numbers of students. The introduction of software systems such as virtual learning environments, online learning resources and centralised student record systems has become routine in attempts to address these demands. However, these approaches suffer from a variety of limitations: They do not take all stakeholders' needs into account. They do not seek to reduce administrative overheads in academic processes. They do not reflect institution-specific academic policies. They do not integrate readily with other information systems. They are not capable of adequately modelling the complex authorisation roles and organisational structure of a real institution. They are not well suited to rapidly changing policies and requirements. Their implementation is not informed by sound software engineering practises or data architecture design. Crucially, as a consequence of these drawbacks such systems can increase administrative workload for academic staff. This thesis describes the research, development and deployment of a system which seeks to address these limitations, the Module Management System (MMS). MMS is a collaborative web application targeted at streamlining and minimising administrative tasks. MMS encapsulates a number of user-facing tools for tasks including coursework submission and marking, tutorial attendance tracking, exam mark recording and final grade calculation. These tools are supported by a framework which acts as a form of “university operating system”. This framework provides a number of different services including an institution abstraction layer, role-based views and privileges, security policy support integration with external systems.

The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.