COST VARIABILITY AND COST BEHAVIOUR IN MANUFACTURING ENTERPRISES

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871901" target="_blank" >RIV/70883521:28120/14:43871901 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.14254/2071-789X.2014/7-4/6" target="_blank" >http://dx.doi.org/10.14254/2071-789X.2014/7-4/6</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.14254/2071-789X.2014/7-4/6" target="_blank" >10.14254/2071-789X.2014/7-4/6</a>

Result language
angličtina
Original language name
COST VARIABILITY AND COST BEHAVIOUR IN MANUFACTURING ENTERPRISES
Original language description
The paper is focused to the variability of costs, cost behaviour and discusses the issues of sticky costs. The main goal of this paper is to analyze the issue of the author´s project targeted at the topic of cost behaviour and its projection to the costing systems and confront it with the current state of knowledge in the field. Special attention is paid to the phenomenon of the sticky cost It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the general historical changes in the enterprise?s cost structures. There is also analyzed the cost behaviour and variability of costs due to the standard view of company performance. Attention is also paid to current view on the issue of costing systems and costing methods. In the second part there are presented findings of completed surveys as proof of the relevance of this issue. From the researches it was found that in recent years there has been a rise in the share of i
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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