Cost Management and Cost Behavior in Manufacturing Enterprises - Preliminary Research

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873093" target="_blank" >RIV/70883521:28120/15:43873093 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Cost Management and Cost Behavior in Manufacturing Enterprises - Preliminary Research

Popis výsledku v původním jazyce

This paper presents results regarding a pre-test of the quantitative research within the project focused on cost variability and cost management systems. The main goal is to analyse and then introduce principal findings resulting from searching for the level of cost management as well as for understanding various types of cost behavior in manufacturing enterprises in the Czech Republic. The first part of the paper analyses present theories regarding approaches to cost management with the emphasis on overhead cost management, general and asymmetric cost behavior. In the second part, procedure as well as methodology of research is presented. The hypotheses that are the base for the analysis of particular areas within the cost management are also presented in this part. The third part presents research results themselves that were also verified by a statistical check-up of dependence relations. Rather significant drawbacks and reserves of manufacturing enterprises in their overhead cost m

Název v anglickém jazyce

Cost Management and Cost Behavior in Manufacturing Enterprises - Preliminary Research

Popis výsledku anglicky

This paper presents results regarding a pre-test of the quantitative research within the project focused on cost variability and cost management systems. The main goal is to analyse and then introduce principal findings resulting from searching for the level of cost management as well as for understanding various types of cost behavior in manufacturing enterprises in the Czech Republic. The first part of the paper analyses present theories regarding approaches to cost management with the emphasis on overhead cost management, general and asymmetric cost behavior. In the second part, procedure as well as methodology of research is presented. The hypotheses that are the base for the analysis of particular areas within the cost management are also presented in this part. The third part presents research results themselves that were also verified by a statistical check-up of dependence relations. Rather significant drawbacks and reserves of manufacturing enterprises in their overhead cost m

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

<a href="/cs/project/GP14-21654P" target="_blank" >GP14-21654P: Variabilita skupin nákladů a její promítnutí v kalkulačním systému ve výrobních firmách</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Recent Advances in Environmental and Earth Sciences and Economics

ISBN

978-1-61804-324-5

ISSN

—

e-ISSN

—

Počet stran výsledku

6

Strana od-do

180-185

Název nakladatele

Inase

Místo vydání

Zakynthos

Místo konání akce

Zakynthos Island

Datum konání akce

16. 7. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—