COST BEHAVIOR AND COST MANAGEMENT RESEARCH IN INDUSTRIAL ENTERPRISES IN CZECH REPUBLIC WITH EMPHASIS ON COST VARIABILITY

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873870" target="_blank" >RIV/70883521:28120/15:43873870 - 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

COST BEHAVIOR AND COST MANAGEMENT RESEARCH IN INDUSTRIAL ENTERPRISES IN CZECH REPUBLIC WITH EMPHASIS ON COST VARIABILITY

Original language description

This paper presents results of the quantitative research focused on cost behavior, cost variability and cost management systems.The main goal is to analyze and to introduce the principal findings resulting from the research of 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 industrial enterprises.In the next part, procedure as well as methodology of research is presented. Hypotheses that are the base for the analysis of particular areas within the cost management are also presented inthis 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 manage

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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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)

Publication year

2015

Confidentiality

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

Article name in the collection

XIII. INTERNATIONAL LOGISTICS &amp; SUPPLY CHAIN CONGRESS &quot;Maritime Logistics: The New Port Projects of Turkey&quot;

ISBN

978-605-84194-2-1

ISSN

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e-ISSN

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Number of pages

9

Pages from-to

254-262

Publisher name

Izmir University of Economics, State University of New York College at Cortland

Place of publication

Izmir

Event location

Izmir

Event date

Oct 22, 2015

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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