Costing system and new way of selling in a small processing enterprise
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25310%2F18%3A39913135" target="_blank" >RIV/00216275:25310/18:39913135 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Costing system and new way of selling in a small processing enterprise
Original language description
In today's information environment, information usable for decision-making or economic development is the cornerstone of successful business. Companies build and develop managerial accounting systems as a source of information for efficient management of the company's processes. Enterprises operating in the processing industry are under strong pressure from price competition having significant impact on small companies. Moreover, the companies must continually adapt to a changing environment and come up with innovations of a different nature like product innovation, services, management procedures innovations or, for example, finding new ways of selling. In such situations, it is necessary to know the cost of products or processes. This can be obtained from a carefully and precisely developed costing system, which can be the basis for price decision making, resources allocation and determination of long-term business direction. This paper describes the results of analyzes and evaluation of the cost management and costing systems in the practice of a process manufacturing enterprise, including recommendations for changes to this system. The paper also deals with the integration of managerial accounting into supply chain management. Advantages and disadvantages of a selected new way of selling products are discussed and possibilities of the cost management system application in searching new ways of selling are evaluated.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
SGEM 2018 : conference proceedings. Vol. 5
ISBN
978-619-7408-67-6
ISSN
2367-5659
e-ISSN
neuvedeno
Number of pages
8
Pages from-to
215-222
Publisher name
SGEM
Place of publication
Sofia
Event location
Albena
Event date
Aug 24, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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