Research of Cost Structure, Cost Management and Utilization of Costing Systems in Manufacturing Enterprises

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873873" target="_blank" >RIV/70883521:28120/15:43873873 - 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
Research of Cost Structure, Cost Management and Utilization of Costing Systems in Manufacturing Enterprises
Original language description
This paper presents results from quantitative research conducted as part of a project on cost variability and cost management systems. The main goal was to analyze and then publish principal findings that arise through seeking to determine levels of costmanagement, as well as from comprehending various types of cost behavior affecting manufacturing enterprises in the Czech Republic. The first part of the paper looks at contemporary theories on approaches to cost management that place emphasis on overhead cost management and general and asymmetric cost behavior. The second section deals with the procedure and methodology of the research conducted. Furthermore, presentation is given of hypotheses that form the basis for analysis of particular areas within cost management. The final part presents actual research results verified through statistical inspection of dependence relations. Indeed, significant drawbacks for manufacturing enterprises and reserves held by them about their overhea
Czech name
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Czech description
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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

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