Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007-2010

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A43908955" target="_blank" >RIV/62156489:43110/12:43908955 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201260020165" target="_blank" >http://dx.doi.org/10.11118/actaun201260020165</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201260020165" target="_blank" >10.11118/actaun201260020165</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007-2010

Popis výsledku v původním jazyce

One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e. the costs variability rate) is an essential element of cost and profit management in different periods of a business life cycle. The type of business activity (production, trade and services) has a significant influence on the relationship between costs and profit (in particularof the operating type). This relationship can be examined mainly on the basis of the financial development of economic sectors. This article deals with the relationship between operating costs and operating profits in selected business sectors. For theanalysis, the concept of synthetic and analytic cost model is used. The tightness of the relationship between operating costs and operating profits is determined by the method of correlation analysis. The quarterly data on the development

Název v anglickém jazyce

Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007-2010

Popis výsledku anglicky

One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e. the costs variability rate) is an essential element of cost and profit management in different periods of a business life cycle. The type of business activity (production, trade and services) has a significant influence on the relationship between costs and profit (in particularof the operating type). This relationship can be examined mainly on the basis of the financial development of economic sectors. This article deals with the relationship between operating costs and operating profits in selected business sectors. For theanalysis, the concept of synthetic and analytic cost model is used. The tightness of the relationship between operating costs and operating profits is determined by the method of correlation analysis. The quarterly data on the development

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Acta universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

60

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

165-174

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84860375383