Analýza nákladů a výnosů zavedeného integrovaného manažerského systému

Abstract

The thesis is focused on the costs and revenues of the Integrated Management System in Ostravské komunikace a.s.. The costs can be mentioned for example the certification costs, the costs of implementing IMS, audit costs, the management and documentation costs, etc. The revenues are related to the specific objectives of the company what benefit them the given targets provides and whether it can be evaluated in cash. The first chapter describes the access of the companies to protect the environment, the next chapter deals with the history of QMS, EMS and OHSAS and then there are subsequently discussed the various systems in terms of their implementation, focus and potential benefits. In the third part, there is a description of the characteristics of the company. Then there are explored more detailed the aforementioned costs and revenues and finally the conclusion is about the evaluation of the effectiveness of the established IMS.