Research of Cost Structure, Cost Management and Utilization of Costing Systems in Manufacturing Enterprises

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873873" target="_blank" >RIV/70883521:28120/15:43873873 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Research of Cost Structure, Cost Management and Utilization of Costing Systems in Manufacturing Enterprises

Popis výsledku v původním jazyce

This paper presents results from quantitative research conducted as part of a project on cost variability and cost management systems. The main goal was to analyze and then publish principal findings that arise through seeking to determine levels of costmanagement, as well as from comprehending various types of cost behavior affecting manufacturing enterprises in the Czech Republic. The first part of the paper looks at contemporary theories on approaches to cost management that place emphasis on overhead cost management and general and asymmetric cost behavior. The second section deals with the procedure and methodology of the research conducted. Furthermore, presentation is given of hypotheses that form the basis for analysis of particular areas within cost management. The final part presents actual research results verified through statistical inspection of dependence relations. Indeed, significant drawbacks for manufacturing enterprises and reserves held by them about their overhea

Název v anglickém jazyce

Research of Cost Structure, Cost Management and Utilization of Costing Systems in Manufacturing Enterprises

Popis výsledku anglicky

This paper presents results from quantitative research conducted as part of a project on cost variability and cost management systems. The main goal was to analyze and then publish principal findings that arise through seeking to determine levels of costmanagement, as well as from comprehending various types of cost behavior affecting manufacturing enterprises in the Czech Republic. The first part of the paper looks at contemporary theories on approaches to cost management that place emphasis on overhead cost management and general and asymmetric cost behavior. The second section deals with the procedure and methodology of the research conducted. Furthermore, presentation is given of hypotheses that form the basis for analysis of particular areas within cost management. The final part presents actual research results verified through statistical inspection of dependence relations. Indeed, significant drawbacks for manufacturing enterprises and reserves held by them about their overhea

Druh

O - Ostatní výsledky

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