COST BEHAVIOR AND COST MANAGEMENT RESEARCH IN INDUSTRIAL ENTERPRISES IN CZECH REPUBLIC WITH EMPHASIS ON COST VARIABILITY

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873870" target="_blank" >RIV/70883521:28120/15:43873870 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

COST BEHAVIOR AND COST MANAGEMENT RESEARCH IN INDUSTRIAL ENTERPRISES IN CZECH REPUBLIC WITH EMPHASIS ON COST VARIABILITY

Popis výsledku v původním jazyce

This paper presents results of the quantitative research focused on cost behavior, cost variability and cost management systems.The main goal is to analyze and to introduce the principal findings resulting from the research of 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 industrial enterprises.In the next part, procedure as well as methodology of research is presented. Hypotheses that are the base for the analysis of particular areas within the cost management are also presented inthis 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 manage

Název v anglickém jazyce

COST BEHAVIOR AND COST MANAGEMENT RESEARCH IN INDUSTRIAL ENTERPRISES IN CZECH REPUBLIC WITH EMPHASIS ON COST VARIABILITY

Popis výsledku anglicky

This paper presents results of the quantitative research focused on cost behavior, cost variability and cost management systems.The main goal is to analyze and to introduce the principal findings resulting from the research of 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 industrial enterprises.In the next part, procedure as well as methodology of research is presented. Hypotheses that are the base for the analysis of particular areas within the cost management are also presented inthis 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 manage

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

XIII. INTERNATIONAL LOGISTICS &amp; SUPPLY CHAIN CONGRESS &quot;Maritime Logistics: The New Port Projects of Turkey&quot;

ISBN

978-605-84194-2-1

ISSN

—

e-ISSN

—

Počet stran výsledku

9

Strana od-do

254-262

Název nakladatele

Izmir University of Economics, State University of New York College at Cortland

Místo vydání

Izmir

Místo konání akce

Izmir

Datum konání akce

22. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—