Cost Management Practices in Hypermarket Sector

Mariya George

Diplomová práce

Abstract:

The thesis of this master in a period of 13 years from 2010 to 2023, a major hypermarket chain Kaufland CZ Czech the cost management practices of V.O.S. The study aims to examine the development of major financial indicators, identify internal factors influencing them, and compare them to industry standards. The research explores the relationship between proficiency techniques and financial performance fluctuations, as well as the adaptation of internal elements and industry benchmarks.Analysis indicates a substantial increase in overall sales, averaging 1.3 billion CZK, with a constant increasing trend. The benefit before tax is an average of 54.1 million CZK, which reflects the specific thin profit margin of the retail area. Cost of goods sold (COGS) was the biggest expenditure, average 78% of the total sales. Additional significant expenses encompassed staff, materials, energy, and depreciation charges.The company's assets and liability management, with focus on work capital management, saw a sufficient increase in total assets, almost doubled. The major financial ratio, such as 4.13%profit margin, asset turnover of 1.76, and inventory turnover of 10.63, exposes efficient asset uses and inventory management.The report highlights supply chain optimization, cost management, energy efficiency, strategic asset management, and working capital efficiency by offering recommendations for the cost management strategy. These strategies are essential for retail installations, intended to achieve benefits or create profit within three years.This thesis improves the understanding of effective cost management tactics in the retail sector, demonstrating how companies like Kaufland CZ may maintain profitability and efficiency amid competition.

Keywords

Retail sector, CS sales performance, Kaufland, Czech Republic, longitudinal study, financial management, market expansion, Cost of Goods Sold.

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 23. 4. 2025

Obhajoba závěrečné práce

• Obhajoba proběhla 16. 6. 2025
• Vedoucí: Ing. Pavel Rousek, Ph.D.
• Oponent: Ing. Jitka Brodská

Vysoká škola technická a ekonomická v Českých Budějovicích

Magisterský studijní program / obor:
Business Administration / Business Administration