COSTING AS A TOOL OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F15%3A86096981" target="_blank" >RIV/61989100:27360/15:86096981 - 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 OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION

Popis výsledku v původním jazyce

The article is focused on the management of labor consumption in the metallurgical industry using costing of metallurgical products. Costing is generally used as a tool for cost management, especially variable costs; here in costing there are normally reported consumptions of these costs per the production unit in monetary units. With unit costs costing also includes their specific consumptions per unit of production in natural units, especially in the areas of consumption of charge material. The article points to the fact that in the metallurgical production there are also known cases of the specific consumption of time per the unit of production, i.e. the labor consumption of individual products, which are however in the Product costing only indicated to a limited extent. This article proposes the system of using labor consumption of individual products listed in the costing to manage the Labor consumption of the metallurgical production.

Název v anglickém jazyce

COSTING AS A TOOL OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION

Popis výsledku anglicky

The article is focused on the management of labor consumption in the metallurgical industry using costing of metallurgical products. Costing is generally used as a tool for cost management, especially variable costs; here in costing there are normally reported consumptions of these costs per the production unit in monetary units. With unit costs costing also includes their specific consumptions per unit of production in natural units, especially in the areas of consumption of charge material. The article points to the fact that in the metallurgical production there are also known cases of the specific consumption of time per the unit of production, i.e. the labor consumption of individual products, which are however in the Product costing only indicated to a limited extent. This article proposes the system of using labor consumption of individual products listed in the costing to manage the Labor consumption of the metallurgical production.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

METAL 2015 : 24th International Conference on Metallurgy and Materials : conference proceedings : June 3rd-5th 2015, Hotel Voroněž I, Brno, Czech Republic, EU

ISBN

978-80-87294-62-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

5

Strana od-do

2000-2004

Název nakladatele

Tanger

Místo vydání

Ostrava

Místo konání akce

Brno

Datum konání akce

3. 6. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000374706100325