Application of the theory of decision making under risk and uncertainty at modelling of costs

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00158659" target="_blank" >RIV/62156489:43110/10:00158659 - 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

Application of the theory of decision making under risk and uncertainty at modelling of costs

Popis výsledku v původním jazyce

The costs functions are mentioned mostly in relation to the Break-even Analysis where they are presented in linear form. But there exist several different types and forms of cost functions. Fist of all, it is necessary to distinguish between short-run and long-run cost function that are both very important tools of managerial decision making even if every one is used on different level of management. Also several methods of estimation of the cost function's parameters are elaborated in the literature. But all these methods are based on the past data taken from financial accounting while financial accounting is not able to separate fixed and variable costs and financial accounting is strongly adjusted to taxation in substantial part of companies. As a tool of managerial decision making support the cost functions should provide a vision to the future where many factors of risk and uncertainty influence economic results. Consequently, these random factors should be worked into constructio

Název v anglickém jazyce

Application of the theory of decision making under risk and uncertainty at modelling of costs

Popis výsledku anglicky

The costs functions are mentioned mostly in relation to the Break-even Analysis where they are presented in linear form. But there exist several different types and forms of cost functions. Fist of all, it is necessary to distinguish between short-run and long-run cost function that are both very important tools of managerial decision making even if every one is used on different level of management. Also several methods of estimation of the cost function's parameters are elaborated in the literature. But all these methods are based on the past data taken from financial accounting while financial accounting is not able to separate fixed and variable costs and financial accounting is strongly adjusted to taxation in substantial part of companies. As a tool of managerial decision making support the cost functions should provide a vision to the future where many factors of risk and uncertainty influence economic results. Consequently, these random factors should be worked into constructio

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics : Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

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Svazek periodika

56

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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