Costing As a Tool for Cutting Costs of an Enterprise
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F15%3A00001846" target="_blank" >RIV/46747885:24310/15:00001846 - 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 As a Tool for Cutting Costs of an Enterprise
Original language description
An important tool in solving problems related to cost savings is the full costing approach, a costing method based on the calculation classification of costs, traditionally used in modern enterprises. In the constantly changing conditions of market environment, the importance of new requirements of managers for more detailed classification of cost items in their calculations is growing. Increasingly the emphasis is placed on classification of costs according to their response to changes in production volume. Improved cost management process may be realized through the variable costing approach. This type of calculation allows for an efficient way to drive the costs efficiency. It helps to achieve cost savings and improve efficiency and performance of an enterprise. The paper analyzes both costing approaches and outlines research assumptions associated with using these calculations in business practice. While verifying the research assumptions the author of the paper used outputs from t
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
2nd International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM 2015: Conference Proceedings
ISBN
978-619-7105-47-6
ISSN
2367-5659
e-ISSN
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Number of pages
8
Pages from-to
105-112
Publisher name
STEF92 Technology Ltd.
Place of publication
Albena, Bulgaria
Event location
Albena
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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