COST VARIABILITY AND COST BEHAVIOR IN MANUFACTURING ENTERPRISES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871898" target="_blank" >RIV/70883521:28120/14:43871898 - 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
COST VARIABILITY AND COST BEHAVIOR IN MANUFACTURING ENTERPRISES
Original language description
This paper deals with the variability of costs. The main objective of this paper is to present the issue solved due to the author´s project on the topic of cost variability and its projection in the costing system. It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the changes in the cost structure. The second part deals with the variability of costs and cost behavior due to the company performance. In the third part there are presented findings as proof of the relevance of this issue from research conducted by the author in comparison with the presentation of the issue by other authors. This part is then the subject of discussion.
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
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the International Conference Accounting and Management Information Systems
ISBN
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ISSN
2247-6245
e-ISSN
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Number of pages
9
Pages from-to
239-247
Publisher name
The Bucharest Academy of Economic Studies
Place of publication
Bucharest
Event location
Bucharest
Event date
Jun 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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