Use of the principle of Activity Based Management in the particular company
| Thesis title: | Využití principu Activity Based Management v konkrétním podniku |
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| Author: | Canóová, Michaela |
| Thesis type: | Diplomová práce |
| Supervisor: | Král, Bohumil |
| Opponents: | Fibírová, Jana |
| Thesis language: | Česky |
| Abstract: | Diplomová práce se zabývá komplexní manažerskou metodou Activity Based Management. První část práce nejprve obecně definuje základní pojmy manažerského účetnictví a porovnává vztah mezi Activity Based Costing a Activity Based Management. V druhé části práce je popsán model zavedení Activity Based Management. Třetí část se zabývá aplikací modelu Activity Based Management na reálná data konkrétního podniku, včetně jeho popisu. Poslední čtvrtá část se celá zaměřuje na zhodnocení výstupů modelu a formulování konkrétníh doporučení pro společnost. |
| Keywords: | Activity Based Costing; Cost Drivers; Manažerské účetnictví; Nákladová metoda; Activity Based Management |
| Thesis title: | Use of the principle of Activity Based Management in the particular company |
|---|---|
| Author: | Canóová, Michaela |
| Thesis type: | Diploma thesis |
| Supervisor: | Král, Bohumil |
| Opponents: | Fibírová, Jana |
| Thesis language: | Česky |
| Abstract: | The thesis deals with complex managerial method of Activity Based Management. The first part generally defines the basic concepts of management accounting and compares the relationship between the Activity Based Costing and Activity Based Management. The second part describes specific model for implementation of Activity Based Management. The third part deals with the application of Activity Based Management model on real data of the particular company, including the company's description. The fourth and last part is entirely focused on evaluation of model outputs and formulation of specific recommendations for the company. |
| Keywords: | Cost Drivers; Management Accounting; Activity Based Management; Activity Based Costing; Cost Method |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Department of Managerial Accounting |
Information on submission and defense
| Date of assignment: | 17. 11. 2014 |
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| Date of submission: | 31. 5. 2015 |
| Date of defense: | 4. 2. 2016 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/50287/podrobnosti |