This master's thesis deals with the cost planning and cost control in construction company specializing mainly in road construction works. The theoretical part concerns first with the description of cost planning process and its specifics in analysed company. The objective of cost control is then to carry out the variance analysis by selected performances and to give further recommendations for adjusting of standards of direct costs, based on achieved results from undertaken analysis. The last part deals with the design of appropriate method for cost control procedure, based on the Pareto principle and setting of tolerance intervals for cost amount. Excess of these intervals requires additional control of these costs and explanation of reasons, why this increased variance exists.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113591 |
| Date | January 2011 |
| Creators | Andrš, Jiří |
| Contributors | Mikovcová, Hana, Kutlvašr, Vladimír |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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