COSTING AS A TOOL OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F15%3A86096981" target="_blank" >RIV/61989100:27360/15:86096981 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
COSTING AS A TOOL OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION
Original language description
The article is focused on the management of labor consumption in the metallurgical industry using costing of metallurgical products. Costing is generally used as a tool for cost management, especially variable costs; here in costing there are normally reported consumptions of these costs per the production unit in monetary units. With unit costs costing also includes their specific consumptions per unit of production in natural units, especially in the areas of consumption of charge material. The article points to the fact that in the metallurgical production there are also known cases of the specific consumption of time per the unit of production, i.e. the labor consumption of individual products, which are however in the Product costing only indicated to a limited extent. This article proposes the system of using labor consumption of individual products listed in the costing to manage the Labor consumption of the metallurgical production.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
METAL 2015 : 24th International Conference on Metallurgy and Materials : conference proceedings : June 3rd-5th 2015, Hotel Voroněž I, Brno, Czech Republic, EU
ISBN
978-80-87294-62-8
ISSN
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e-ISSN
neuvedeno
Number of pages
5
Pages from-to
2000-2004
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
Jun 3, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000374706100325

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