Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007-2010

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A43908955" target="_blank" >RIV/62156489:43110/12:43908955 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201260020165" target="_blank" >http://dx.doi.org/10.11118/actaun201260020165</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201260020165" target="_blank" >10.11118/actaun201260020165</a>

Result language

angličtina

Original language name

Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007-2010

Original language description

One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e. the costs variability rate) is an essential element of cost and profit management in different periods of a business life cycle. The type of business activity (production, trade and services) has a significant influence on the relationship between costs and profit (in particularof the operating type). This relationship can be examined mainly on the basis of the financial development of economic sectors. This article deals with the relationship between operating costs and operating profits in selected business sectors. For theanalysis, the concept of synthetic and analytic cost model is used. The tightness of the relationship between operating costs and operating profits is determined by the method of correlation analysis. The quarterly data on the development

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2012

Confidentiality

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

Name of the periodical

Acta universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

60

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

165-174

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-84860375383