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Identification and Conduct of Cost Drivers of Variable Costs in the Short Term

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000222" target="_blank" >RIV/26867184:_____/15:#0000222 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.sciencepublishinggroup.com/journal/paperinfo?journalid=324&doi=10.11648/j.ebm.20150102.13" target="_blank" >http://www.sciencepublishinggroup.com/journal/paperinfo?journalid=324&doi=10.11648/j.ebm.20150102.13</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.11648/j.ebm.20150102.13" target="_blank" >10.11648/j.ebm.20150102.13</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Identification and Conduct of Cost Drivers of Variable Costs in the Short Term

  • Original language description

    This paper deals with cost drivers of variable costs in the short term. The main aim is to introduce the issue of formation of cost remanence in a manufacturing company and point out that financial management as cost control is very important because byidentifying the cost drivers the company will achieve improvement when associated with the overall style of business management, in substantially less time and at expending order of magnitude smaller funds. Necessary knowledge of interconnections costs and their benefits increases the awareness of corporate managers to make rational decisions and promotes efficient use of company resources.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2015

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    European Business & Management

  • ISSN

    2222-1905

  • e-ISSN

  • Volume of the periodical

    1

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    US - UNITED STATES

  • Number of pages

    6

  • Pages from-to

    19-24

  • UT code for WoS article

  • EID of the result in the Scopus database