Cost analysis of municipal waste management

Název práce: Cost analysis of municipal waste management
Autor(ka) práce: Krivošíková, Nina
Typ práce: Diploma thesis
Vedoucí práce: Matyáš, Ondřej
Oponenti práce: Wagner, Jaroslav
Jazyk práce: English
Abstrakt:
The master thesis focuses on cost analysis in a selected waste management company. The main activity of the company is the provision of municipal waste collection for citizens. In the literature review costs and waste management are presented in general terms and then discussed in the context of the selected company. Internal documents and interviews with the company’s management were performed to process the analysis. The goal of the thesis was to compare costs of the 3 different types of municipal solid waste collection systems that company carries out, to find out whether modern systems apart from being environmentally and socially feasible are also cheaper than traditional system. To determine the most cost-effective collection system, accurate assessment of waste collection costs is crucial. For this reason, a calculation formula is proposed in this thesis. The formula is intended to calculate the collection and transport costs as these two activities account for 70% to total waste management costs. Developed tool aims to provide benchmarking analysis for comparison of waste collection systems. This analysis forms a basis for decision-making process in the selected company.
Klíčová slova: Cost control; cost management; waste collection system; calculation formula; direct costs; overhead costs; above-ground containers; semi-underground containers; garbage vehicle
Název práce: Cost analysis of municipal waste management
Autor(ka) práce: Krivošíková, Nina
Typ práce: Diplomová práce
Vedoucí práce: Matyáš, Ondřej
Oponenti práce: Wagner, Jaroslav
Jazyk práce: English
Abstrakt:
The master thesis focuses on cost analysis in a selected waste management company. The main activity of the company is the provision of municipal waste collection for citizens. In the literature review costs and waste management are presented in general terms and then discussed in the context of the selected company. Internal documents and interviews with the company’s management were performed to process the analysis. The goal of the thesis was to compare costs of the 3 different types of municipal solid waste collection systems that company carries out, to find out whether modern systems apart from being environmentally and socially feasible are also cheaper than traditional system. To determine the most cost-effective collection system, accurate assessment of waste collection costs is crucial. For this reason, a calculation formula is proposed in this thesis. The formula is intended to calculate the collection and transport costs as these two activities account for 70% to total waste management costs. Developed tool aims to provide benchmarking analysis for comparison of waste collection systems. This analysis forms a basis for decision-making process in the selected company.
Klíčová slova: Cost control; cost management; waste collection system; calculation formula; direct costs; overhead costs; above-ground containers; semi-underground containers; garbage vehicle

Informace o studiu

Studijní program / obor: Finance and Accounting
Typ studijního programu: Magisterský studijní program
Přidělovaná hodnost: Ing.
Instituce přidělující hodnost: Vysoká škola ekonomická v Praze
Fakulta: Fakulta financí a účetnictví
Katedra: Katedra manažerského účetnictví

Informace o odevzdání a obhajobě

Datum zadání práce: 24. 11. 2022
Datum podání práce: 18. 5. 2023
Datum obhajoby: 16. 6. 2023
Identifikátor v systému InSIS: https://insis.vse.cz/zp/82906/podrobnosti

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