Perception of Cost Behaviour in Industrial Firms with Emphasis on Logistics and its Costs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63519617" target="_blank" >RIV/70883521:28120/18:63519617 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5937/fmet1804658N" target="_blank" >http://dx.doi.org/10.5937/fmet1804658N</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5937/fmet1804658N" target="_blank" >10.5937/fmet1804658N</a>
Alternative languages
Result language
angličtina
Original language name
Perception of Cost Behaviour in Industrial Firms with Emphasis on Logistics and its Costs
Original language description
Results are presented from quantitative research as part of a project on cost variability and cost management systems. The main objective was to analyze principal findings stemming from determining perception of cost behaviour in practice of industrial firms. Special attention was paid to selected cost groups, especially logistics costs. The main part presents results verified through statistical inspection of dependence relations. Key discoveries comprise significant drawbacks for manufacturing enterprises and reservations they hold about overhead cost management. Additionally, it was found that the share of overheads remained relatively high. Furthermore, confirmation was made on the close differences between company size and diligence paid to managing variable and fixed costs. It was also confirmed that senior executives were uninformed about asymmetric cost behaviours or the influence of factors beyond production capacity. Logistics costs were identified from the perspective of the cost behaviour problem. Crucial findings are discussed in the final part of the paper.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
FME Transaction
ISSN
1451-2092
e-ISSN
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Volume of the periodical
2018
Issue of the periodical within the volume
46
Country of publishing house
RS - THE REPUBLIC OF SERBIA
Number of pages
10
Pages from-to
658-667
UT code for WoS article
000437024500029
EID of the result in the Scopus database
2-s2.0-85049476156