Cost Management and Cost Behavior in Manufacturing Enterprises - Preliminary Research
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873093" target="_blank" >RIV/70883521:28120/15:43873093 - 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 Management and Cost Behavior in Manufacturing Enterprises - Preliminary Research
Original language description
This paper presents results regarding a pre-test of the quantitative research within the project focused on cost variability and cost management systems. The main goal is to analyse and then introduce principal findings resulting from searching for the level of cost management as well as for understanding various types of cost behavior in manufacturing enterprises in the Czech Republic. The first part of the paper analyses present theories regarding approaches to cost management with the emphasis on overhead cost management, general and asymmetric cost behavior. In the second part, procedure as well as methodology of research is presented. The hypotheses that are the base for the analysis of particular areas within the cost management are also presented in this part. The third part presents research results themselves that were also verified by a statistical check-up of dependence relations. Rather significant drawbacks and reserves of manufacturing enterprises in their overhead cost m
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
<a href="/en/project/GP14-21654P" target="_blank" >GP14-21654P: Variability of Cost Groups and its Projection in the Costing System in Manufacturing Enterprises</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Advances in Environmental and Earth Sciences and Economics
ISBN
978-1-61804-324-5
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
180-185
Publisher name
Inase
Place of publication
Zakynthos
Event location
Zakynthos Island
Event date
Jul 16, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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