COST VARIABILITY AND COST BEHAVIOR IN MANUFACTURING ENTERPRISES

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

COST VARIABILITY AND COST BEHAVIOR IN MANUFACTURING ENTERPRISES

Popis výsledku v původním jazyce

This paper deals with the variability of costs. The main objective of this paper is to present the issue solved due to the author´s project on the topic of cost variability and its projection in the costing system. It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the changes in the cost structure. The second part deals with the variability of costs and cost behavior due to the company performance. In the third part there are presented findings as proof of the relevance of this issue from research conducted by the author in comparison with the presentation of the issue by other authors. This part is then the subject of discussion.

Název v anglickém jazyce

COST VARIABILITY AND COST BEHAVIOR IN MANUFACTURING ENTERPRISES

Popis výsledku anglicky

This paper deals with the variability of costs. The main objective of this paper is to present the issue solved due to the author´s project on the topic of cost variability and its projection in the costing system. It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the changes in the cost structure. The second part deals with the variability of costs and cost behavior due to the company performance. In the third part there are presented findings as proof of the relevance of this issue from research conducted by the author in comparison with the presentation of the issue by other authors. This part is then the subject of discussion.

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Conference Accounting and Management Information Systems

ISBN

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ISSN

2247-6245

e-ISSN

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Počet stran výsledku

9

Strana od-do

239-247

Název nakladatele

The Bucharest Academy of Economic Studies

Místo vydání

Bucharest

Místo konání akce

Bucharest

Datum konání akce

11. 6. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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