Master's Thesis

Accounting as a Management Tool in a Construction Company

Final Thesis 6.56 MB Appendix 22.8 MB

Author of thesis: Ing. David Sopoušek

Acad. year: 2025/2026

Supervisor: doc. Ing. Eva Vítková, Ph.D.

Reviewer: Ing. Jitka Chovancová, Ph.D.

Abstract:

The aim of this master's thesis is to design a suitable system for monitoring the accounting data of a construction company so that it provides high-quality information for the control and management of the company with respect to non-monetary guarantees. The thesis is based on an analysis of the accounting data of a construction company and focuses on the evaluation of non-monetary guarantees for creditors from both a temporal and a material perspective. Attention is paid to the impact of seasonality on business performance and to the suitability of the time-based structure used. The thesis also includes an analysis of revenue indicators at the level of the company, individual units, and contracts. Based on the findings, measures are aimed at improving management accuracy, optimizing costs, and enabling more effective managerial decision-making.

Keywords:

Construction company, Revenue indicators, Non-monetary guarantees, Reporting, Economic result (profit/loss).

Date of defence

04.02.2026

Result of the defence

Defended (thesis was successfully defended)

znamkaAznamka

Grading

A

Process of defence

Závěrečnou práci obhajoval jasně a srozumitelně. Z jeho přednesu bylo patrné, že k úkolům, které řešil, přistupoval velmi zodpovědně. Na otázky členů komise odpověděl pohotově a s přehledem. Rovněž na doplňkové otázky od oponenta odpověděl správně a jasně. Státní zkušební komise závěrem konstatovala, že student svou závěrečnou práci obhájil na výborné požadované úrovni.

Language of thesis

Czech

Faculty

Fakulta stavební

Department

Institute of Structural Economics and Management

Study programme

Civil Engineering – Civil Engineering Management (NPC-SIE)

Composition of Committee

doc. Ing. Robert Kledus, Ph.D. (předseda)
doc. Ing. Eva Vítková, Ph.D. (místopředseda)
doc. Ing. Alena Tichá, Ph.D. (člen)
Mgr. Richard Bartes, Ph.D. (člen)
Ing. et Ing. Petr Trtílek (člen)
prof. Ing. Jan Pěnčík, Ph.D. (člen)
Ing. Petr Skála, Ph.D. (člen)

Supervisor’s report
doc. Ing. Eva Vítková, Ph.D.

Grade proposed by supervisor: A

File inserted by supervisor Size
Posudek vedoucího práce [.pdf] 148,53 kB

Reviewer’s report
Ing. Jitka Chovancová, Ph.D.

Grade proposed by reviewer: A

File inserted by the reviewer Size
Posudek oponenta [.pdf] 170,54 kB

Responsibility: Mgr. et Mgr. Hana Odstrčilová