Kalkulování ceny produktů vybraného podniku
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Diplomová práce si klade za cíl provést analýzu cestovní agentury Česká pohoda s.r.o., seznámit s její kalkulací ceny a zároveň navrhnout změny nejen v kalkulaci, ale také v dalších činnostech firmy, které by mohly vést ke zvýšení její ziskovosti. Autorka v teoretické části nejprve charakterizuje obecnou kalkulaci, její techniky a poté se věnuje problematice nákladů a ceny. Další část textu seznamuje s možnými strategickými analýzami firem, přibližuje podnikání v cestovním ruchu a popisuje nejpoužívanější formy obchodních společností v tomto odvětví. Praktická část diplomové práce je věnována charakteristice cestovní agentury Česká pohoda, která je následně zhodnocena pomocí strategických analýz. Následuje ukázka kalkulace produktu cestovní agentury a navrhované změny v kalkulaci i v jiných činnostech této firmy. Potenciální úspěšnost navrhovaných změn je ověřena pomocí dotazníkového šetření u klientů České pohody.
The diploma thesis aims to perform analysis of travel agency Česká pohoda s.r.o. The diploma thesis also aims to familiarize the reader with the way in which the travel agency calculates prices of its services and the goal of the thesis is also to suggest changes in the price calculation process as well as in the other areas that could lead to the higher profitability. In the theoretical part of the thesis are firstly described issues of price calculations and price calculation methods in general afterwards are described the issues of costs and prices. Within the next part of the diploma thesis is the reader familiarized with business strategy analysis and business in tourism industry as well as with the types of commonly used business entities in this industry. The practical part of the thesis is dedicated to the characteristic of the travel agency Česká pohoda. The travel agency is subsequently evaluated by strategic analysis. Within the practical part of the thesis is also contained an example of the product's price calculation of this company as well as there are mentioned suggested changes in this calculation as well as suggested changes in other activities performed by the company. Potential success of the suggested changes was verified by questionnaire survey at the clients of the travel agency Česká pohoda.
The diploma thesis aims to perform analysis of travel agency Česká pohoda s.r.o. The diploma thesis also aims to familiarize the reader with the way in which the travel agency calculates prices of its services and the goal of the thesis is also to suggest changes in the price calculation process as well as in the other areas that could lead to the higher profitability. In the theoretical part of the thesis are firstly described issues of price calculations and price calculation methods in general afterwards are described the issues of costs and prices. Within the next part of the diploma thesis is the reader familiarized with business strategy analysis and business in tourism industry as well as with the types of commonly used business entities in this industry. The practical part of the thesis is dedicated to the characteristic of the travel agency Česká pohoda. The travel agency is subsequently evaluated by strategic analysis. Within the practical part of the thesis is also contained an example of the product's price calculation of this company as well as there are mentioned suggested changes in this calculation as well as suggested changes in other activities performed by the company. Potential success of the suggested changes was verified by questionnaire survey at the clients of the travel agency Česká pohoda.
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Kalkulace, náklady, cena, Porterův model 5 sil, SWOT analýza, marketingový výzkum, cestovní ruch, cestovní kancelář, cestovní agentura, Česká pohoda, Calculation, costs, price, Porter's five forces model, SWOT analysis, marketing research, tourism, travel agency, Česká pohoda