Browsing by Author "Paseková, Nina"

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    Proces zavádění metodiky "fullcost" na Technické univerzitě v Liberci
    (Technická Univerzita v Liberci, 2012-01-01) Paseková, Nina; Dubová, Markéta
    The aim of this thesis is to describe and evaluate a situational approach to determining the system of real costs at the Technical University of Liberec, to capture the process of change necessary for the implementation of certified full-cost method, and to examine the course of the implementation itself. The theoretical section describes the important terms necessary to understand this issue, including: cost, calculation, structuring and types of costs, calculation methods, and the principle of the full-cost method. The practical section introduction states the basic description of the Technical University of Liberec, types of activities, and basic economic indicators. Additionally, the practical section is dedicated to the beginning and current state of the implementation methods, ongoing modification and planned changes, while also maintaining the internal and external validity of these methods, especially in regards to the rules of Operational Programme Research and Development for Innovation.
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