Exaktní metody rozhodování jako nástroj zdokonalování analyticko-informační funkce cotrollingu průmyslového podniku

Abstract

Corporate controlling has currently become an indispensable tool for managing the modern enterprise. Its task is coordination of scheduling, controlling and securing data-based information so as to achieve optimum business results. One of the core areas in which corporate controlling deals is controlling costs.

This dissertation is focused on the design and verification of the possibility of applying the exact economic and mathematical methods in the areas of cost control, with a specific focus on the issue of calculations. This work focuses on accurate and efficient calculation of transfer rates performance of inter-company centres utilising the ABC calculation method. These centres usually cooperate among themselves widely; their activities are mutually communicated, which leads to cyclic calculations and gradual refinement of transfer rates in individual steps (iterations) during the cost calculation of individual activities. The goal of this dissertation is, by the use of exact mathematical methods, to replace tedious and time-consuming calculations with an effective model.

The main goal is defined as follows: "To design and verify a model for the objective determination of transfer rate activities of mutually cooperating inter-company centres utilising the ABC costing method implementing the exact economic and mathematical methods." A secondary objective was to create conditions for processing study materials designed to solve the thematic cycle and its use in the educational activity.

In accordance with the assignment, the relevant data set functional model, determining the internal rate of predation based the Leontief structural model, was designed and verified.

The results of verification demonstrate the suitability of the principles of structural analysis for accurate, fast and clear scheduling of overhead costs in ABC calculations with mutually cooperating internal centres.