The goal of this diploma thesis is to evaluate the total cost ratio in relation to corporate efficiency. The theoretical part of the thesis deals with basic terms of cost, financial and managerial concept of costs and different approaches to classification of costs. In this part the principle of corporate efficiency is explained and the difference methods of measuring of efficiency are mentioned. The practical part of this thesis is oriented primarily to describing development of costs in company and determination of most important cost items. This part also focuses on the calculation of profitability indicators and pyramidal decomposition of ROE. After this, the influence of sub-indicators to top-indicator was evaluated by using the gradual change method. The ROE was changed between years 2015 and 2016 by -0,1050 CZK. By using the gradual change method, it was determined, that this change was mostly caused by total cost ratio of production con-sumption, because it is the most important cost item in company. The influence of production consump-tion was -0,1078 CZK. Therefore, if the company plans to improve its efficiency and increase profits, the total cost ratio of the production consumption must be better manage.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376111 |
| Date | January 2018 |
| Creators | KUBÍK, Tomáš |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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