Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.

In a chosen Firm will be analyzed the system used for the creation of transfer price. On the basis of found facts will be propose an adjustments by this system.

Šio darbo tikslas pateikti galimus sprendimus UAB „Omniteksas“ veiklos išlaidų optimizavimui, remiantis valdymo apskaitos principais. Darbo uždaviniai: 1. Atlikti UAB „Omniteksas“ vidinių bei išorinių veiksnių analizę ir iškelti bendrovės problemą finansinių aspektu. 2. Atlikti UAB „Omniteksas“ įmonės išlaidų optimizavimo empirinį tyrimą. 3. Pateikti vadybinius sprendimus UAB „Omniteksas“ veiklos išlaidoms optimizuoti, remiantis valdymo apskaita. Bakalauro baigiamasis darbas susideda iš trijų dalių. Pirmoje darbo dalyje pateikta bendra informacija apie bendrovę UAB „Omniteksas“ bei aprašyta esama įmonės vidinių ir išorinių veiksnių situacija. Analizuojant išorių veiksnius – pateikta rinkos augimas bei dydis, trikotažo gaminių rinkoje Lietuvoje bei Skandinavijos šalyse. Šiai rinkai turi įtaka ne tik ekonomikos aplinka, bet ir kitos makroaplinkos. UAB „Omniteksas“ siekia ko aukštesnės kokybės savo gaminiaims, taip pat atsižvelgia į aplinkos apsaugą. Norint, iškelti problemą buvo atlikta SWOT analizė kuri padėjo identifikuoti problemą. Iškeltai problemai išnagrinėta valdymo apskaitos teorija. Antroje dalyje aprašytas empirinis tyrimas. Pateikiami tyrimo duomenys, kurie buvo surinkti iš bendrovės finansinio skyriaus, pagrindinis dokumentas buvo „Didžioji knyga“ 2006-2008 metų. Surinkti duomenys buvo suklasifikuoti pagal gamybines ir negamybines išlaidas, jos dažnai vadinamos veiklos išlaidomis. Toks išlaidų suklasifikavimas leido išanalizuoti veiklos išlaidas, kurias UAB... [toliau žr. visą tekstą] / The purpose of the work is to give possible solutions how optimize operating cots for Joint-stock company „Omniteksas“ in virtue of the principles of management accounting. The task of this work: 1. To accomplish the Joint-stock company „Omniteksas“ analysis of internal and external factors. 2. To accomplish empirical resarch of UAB "Omniteksas" Operating Costs' Optimization. 3. To propose how to optimize operating costs of for -stock company „Omniteksas“, by the management accounting. The final bachelor work consists of three parts. In the first part of work the general information about the company „Omniteksas“ is represented and current internal and external firm situation is described. Analyzing external factors there were proposed the market growth and size of tricot market in Lithuanian and Scandinavian countries. The influence on this market comes nor only from economic environment but also from other environments. Their aspiration is for high quality to the tricot and they care for environment protection. To identify the main problem the SWOT analysis was done and the theory of managerial accounting was analysed. In the second part consists of an empirical resarch. The data for this research was taken of the company’s financial department, the main paper was “Big book” of 2006-2008. All the information about costs was classified to production and nonproductive costs, which are often called operating cots. This classification let us to analyze the operating... [to full text]

The theoretical part presents information concerning prices, pricing policies and related strategies. The thesis further includes an analysis of the determination of prices and factors affecting it, methods of pricing and their advantages and disadvantages for an enterprise. Last but not least it describes the calculation of costs, price calculation, and explains the basic concepts of calculation. In the final section various types of calculation models are described. There are presented possible price modifications in the form of reductions and deductions.In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.

The main aim of the Dissertation was to create a method enabling evaluation of a business plan of a firm doing business in the field of freight transport. The Dissertation is based on an actual investment project in which the transport company takes part in two tender procedures. The specific nature of the transport sector complicated the possibility to use classical methods for the evaluation of investment efficiency. Application of the net pre-sent value method to an already implemented investment project confirmed that this method cannot be used to assess the business plan of the transport company. For this reason, it was necessary to draw up a price creation method for both the tender procedures able to en-sure positive profitability of the project with regard to specifics in particular tenders. The subject matter of the tender procedures was the request for proposal concerning vehicle sets of various specifications. The NAL (net advantage to leasing) method was used to decide about the manner of funding of the vehicle sets. For the other tender procedure, a calculation was made to optimize the route in terms of costs, whereby usability of the price creation method was verified in practice.

This thesis is the theoretical part discusses various approaches to calculating warehouse and sales price as reported in the literature and other sources. In the practical part analyzes the calculation of inventory and sales prices Pierburg, Ltd. Based on the analysis highlights the positive and negative aspects of the price system used, or will be proposed recommendations for future adjustments.

The subject of this thesis is a study of requirements related to the creation of an approved organization for flight training (ATO), including the design of organizational structure and staffing in the conditions of the Brno University of Technology. The first part of the thesis maps relevant legislative sources and all possible types of training organizations. The next part of the thesis is focused on the selection of the appropriate type of training organization, organizational and personal integration into the structure of BUT, description of the aircraft fleet, selecting the appropriate airport and calculating the expected price of the flight hour Cessna C172S license plate OK-VUT. The conclusion of the thesis deals with the competitiveness of the created training organization and possible possibilities of expanding the provided training.

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] / Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

In the thesis a general method of cost calculation as a means of determining the price has been used in a selected company. The influence of the method of cost calculation on company management has been analyzed. The thesis is focused on the water treatment company Slovácké vodárny a kanalizace a.s. I researched the most suitable method of calculating fresh water and waste water tariff for the company. I came to the conclusion that using the two-component form should bring the company higher profits than using the single-component form and these could be used to cover running and maintenance cost. I recommend using the two-component form.

Sparčiai augant modernių būstų skaičiui, taip pat sparčiai auga šių kompiuterizuotų būstų informacijos valdymo sistemų poreikis. Šios sistemos įvairiais jutikliais renka informaciją apie būsto patalpų temperatūrą, drėgmę ir kt. Ši informacija dažniausiai yra kaupiama skirtingais būdais atskirose posistemėse, todėl vartotojui nėra paranku stebėti kiekvienos posistemės duomenis. Informacijos valdymo sistemos leidžia vartotojui stebėti visą savo kompiuterizuoto būsto sistemų informaciją vienoje vartotojo sąsajoje. Informacijos valdymo sistemos, panaudodamos esamus būsto informacijos sistemų duomenis, gali pateikti vartotojui išteklių naudojimo rekomendacijas, atsižvelgdamos į vartotojo suformuotus reikalavimus – paskaičiuoti mėnesio šildymo kainą vartotojui nurodant norimą patalpos temperatūrą įvertinant išteklių kainas. Šio darbo objektas – informacijos valdymo sistema įterpta į kompiuterizuoto būsto sistemą. Darbo tikslas – sukurti protingos namų informacijos valdymo sistemos prototipą. Sistemą sudaro programiniai agentai, kurie pagal vartotojo poreikius sugeba surinkti ir pateikti informaciją vartotojui ir pagal tai priimti sprendimus. Darbe tiriamos programinių agentų savybės, informacijos, kurią naudoja agentai, surinkimo metodai, jų (agentų) kasifikacija ir tipologija, taikymas informacijos valdymo sistemose. Darbas susideda iš probleminės srities analizės, sistemos modelio ir eksperimentinio tyrimo. / With the rapid growth of automated houses, there is same rapid growth of these houses information management systems needs. Systems with various sensors gather information about zones temperature, humidity etc., information about other systems resources (e.g. heating services, electricity prices) is also gathered.Most of the time this information is being saves by different methods in separate systems, and that is not very handy for a user to track all data from different systems sources. Information management systems let the user to see all his automated house systems information in one graphical user interface. Information management systems, using existing house information systems data, can provide user resource usage recommendations, considered with users needs. E.g. calculate months heating costs, when user provides desired zone temperature, using resource prices to achieve this goal. Master thesis object – information management system, working inside home automation system. Master thesis goal – to create smart house information managent systems prototype. System consists of software agents, which, according to users’ needs, can gather and deliver information for user. Master thesis studies software agent features, agent information gathering methods, their (agents) classification and typology, usage in information management systems. Master thesis consists of three parts: problem analysis, system model and experiment.