Costing As a Tool for Cutting Costs of an Enterprise

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F15%3A00001846" target="_blank" >RIV/46747885:24310/15:00001846 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Costing As a Tool for Cutting Costs of an Enterprise

Popis výsledku v původním jazyce

An important tool in solving problems related to cost savings is the full costing approach, a costing method based on the calculation classification of costs, traditionally used in modern enterprises. In the constantly changing conditions of market environment, the importance of new requirements of managers for more detailed classification of cost items in their calculations is growing. Increasingly the emphasis is placed on classification of costs according to their response to changes in production volume. Improved cost management process may be realized through the variable costing approach. This type of calculation allows for an efficient way to drive the costs efficiency. It helps to achieve cost savings and improve efficiency and performance of an enterprise. The paper analyzes both costing approaches and outlines research assumptions associated with using these calculations in business practice. While verifying the research assumptions the author of the paper used outputs from t

Název v anglickém jazyce

Costing As a Tool for Cutting Costs of an Enterprise

Popis výsledku anglicky

An important tool in solving problems related to cost savings is the full costing approach, a costing method based on the calculation classification of costs, traditionally used in modern enterprises. In the constantly changing conditions of market environment, the importance of new requirements of managers for more detailed classification of cost items in their calculations is growing. Increasingly the emphasis is placed on classification of costs according to their response to changes in production volume. Improved cost management process may be realized through the variable costing approach. This type of calculation allows for an efficient way to drive the costs efficiency. It helps to achieve cost savings and improve efficiency and performance of an enterprise. The paper analyzes both costing approaches and outlines research assumptions associated with using these calculations in business practice. While verifying the research assumptions the author of the paper used outputs from t

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

2nd International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM 2015: Conference Proceedings

ISBN

978-619-7105-47-6

ISSN

2367-5659

e-ISSN

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Počet stran výsledku

8

Strana od-do

105-112

Název nakladatele

STEF92 Technology Ltd.

Místo vydání

Albena, Bulgaria

Místo konání akce

Albena

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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