COST VARIABILITY AND COST BEHAVIOUR IN MANUFACTURING ENTERPRISES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871901" target="_blank" >RIV/70883521:28120/14:43871901 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.14254/2071-789X.2014/7-4/6" target="_blank" >http://dx.doi.org/10.14254/2071-789X.2014/7-4/6</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-789X.2014/7-4/6" target="_blank" >10.14254/2071-789X.2014/7-4/6</a>

Jazyk výsledku

angličtina

Název v původním jazyce

COST VARIABILITY AND COST BEHAVIOUR IN MANUFACTURING ENTERPRISES

Popis výsledku v původním jazyce

The paper is focused to the variability of costs, cost behaviour and discusses the issues of sticky costs. The main goal of this paper is to analyze the issue of the author´s project targeted at the topic of cost behaviour and its projection to the costing systems and confront it with the current state of knowledge in the field. Special attention is paid to the phenomenon of the sticky cost It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the general historical changes in the enterprise?s cost structures. There is also analyzed the cost behaviour and variability of costs due to the standard view of company performance. Attention is also paid to current view on the issue of costing systems and costing methods. In the second part there are presented findings of completed surveys as proof of the relevance of this issue. From the researches it was found that in recent years there has been a rise in the share of i

Název v anglickém jazyce

COST VARIABILITY AND COST BEHAVIOUR IN MANUFACTURING ENTERPRISES

Popis výsledku anglicky

The paper is focused to the variability of costs, cost behaviour and discusses the issues of sticky costs. The main goal of this paper is to analyze the issue of the author´s project targeted at the topic of cost behaviour and its projection to the costing systems and confront it with the current state of knowledge in the field. Special attention is paid to the phenomenon of the sticky cost It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the general historical changes in the enterprise?s cost structures. There is also analyzed the cost behaviour and variability of costs due to the standard view of company performance. Attention is also paid to current view on the issue of costing systems and costing methods. In the second part there are presented findings of completed surveys as proof of the relevance of this issue. From the researches it was found that in recent years there has been a rise in the share of i

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

—

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 periodika

Economics and Sociology

ISSN

2071-789X

e-ISSN

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Svazek periodika

7

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

15

Strana od-do

89-103

Kód UT WoS článku

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EID výsledku v databázi Scopus

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