Flexible variable cost budgeting of metallurgical production

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F17%3A10238775" target="_blank" >RIV/61989100:27360/17:10238775 - 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
Flexible variable cost budgeting of metallurgical production
Original language description
This article focuses on the flexible variable cost budgeting of metallurgical production and its usage for valuation of actual variable cost. In case that this flexible budget is not available, it is not possible to identify the main influences that affect the total differences between the planned and actual values of variable cost. These main influences are: influence of production volume, influence of product mix, influence of consumption of variable inputs and influence of price of variable inputs. This article defines the procedure how to calculate the flexible budget of overhead variable cost based on its average planned consumption and prices. Part of this article is also a definition of the calculation of main influences that cause differences between the budget of variable cost and its actual value.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
METAL 2017: conference proceedings : 26th International Conference on Metallurgy and Materials : (reviewed version) : May 24th-26th 2017, Hotel Voroněž I, Brno, Czech Republic, EU
ISBN
978-80-87294-79-6
ISSN
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e-ISSN
neuvedeno
Number of pages
5
Pages from-to
2232-2236
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
May 24, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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