Využití procesního řízení nákladů

Abstract

Achievement of success by entrepreneurial entities in a competitive market consists in operational efficiency determining whether they are able to eliminate problems occurring in their own performance. This is surely connected with(to) the necessary condition of analysing all processes, where the costs arise. The dissertation responds to the above mentioned fact and to the general need of creation of a suitable methodology of the process cost management. This methodology must be focused on improvement and must be acceptable for small and medium-size enterprises. The dissertation deals with a comprehensive analysis and assessment of the issues of process cost management even in less known contexts, which provides an integrated overview of the issues in question. The dissertation outlines relevant terms relating to the topic of the dissertation and puts them into mutual contexts. In the link to the analysis of the current state in the field of process cost management the main interest is aimed especially at a detailed description of particular procedures for the increase in effectiveness of key areas where they arise. A very important part of the dissertation consists of the outlining of basic approaches to process cost management and more detailed specification of the corporate processes. Another part of the dissertation contains the actual draft of the methodology of the process cost management focused on the forming and increase of competitiveness. The above mentioned methodology has a project nature. It contains particular procedures used during introduction of assessment of cost effectiveness of processes and reporting. The dissertation also provides for a time schedule with a description of particular steps to which it is possible to assign implementation costs as well. The methodology submitted was verified with a positive result in a production company, which means that it is based on its own framework model and algorithm designed for implementation and realisation.