Perception of Cost Behaviour in Industrial Firms with Emphasis on Logistics and its Costs
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63519617" target="_blank" >RIV/70883521:28120/18:63519617 - isvavai.cz</a>
Výsledek na webu
<a href="http://dx.doi.org/10.5937/fmet1804658N" target="_blank" >http://dx.doi.org/10.5937/fmet1804658N</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5937/fmet1804658N" target="_blank" >10.5937/fmet1804658N</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Perception of Cost Behaviour in Industrial Firms with Emphasis on Logistics and its Costs
Popis výsledku v původním jazyce
Results are presented from quantitative research as part of a project on cost variability and cost management systems. The main objective was to analyze principal findings stemming from determining perception of cost behaviour in practice of industrial firms. Special attention was paid to selected cost groups, especially logistics costs. The main part presents results verified through statistical inspection of dependence relations. Key discoveries comprise significant drawbacks for manufacturing enterprises and reservations they hold about overhead cost management. Additionally, it was found that the share of overheads remained relatively high. Furthermore, confirmation was made on the close differences between company size and diligence paid to managing variable and fixed costs. It was also confirmed that senior executives were uninformed about asymmetric cost behaviours or the influence of factors beyond production capacity. Logistics costs were identified from the perspective of the cost behaviour problem. Crucial findings are discussed in the final part of the paper.
Název v anglickém jazyce
Perception of Cost Behaviour in Industrial Firms with Emphasis on Logistics and its Costs
Popis výsledku anglicky
Results are presented from quantitative research as part of a project on cost variability and cost management systems. The main objective was to analyze principal findings stemming from determining perception of cost behaviour in practice of industrial firms. Special attention was paid to selected cost groups, especially logistics costs. The main part presents results verified through statistical inspection of dependence relations. Key discoveries comprise significant drawbacks for manufacturing enterprises and reservations they hold about overhead cost management. Additionally, it was found that the share of overheads remained relatively high. Furthermore, confirmation was made on the close differences between company size and diligence paid to managing variable and fixed costs. It was also confirmed that senior executives were uninformed about asymmetric cost behaviours or the influence of factors beyond production capacity. Logistics costs were identified from the perspective of the cost behaviour problem. Crucial findings are discussed in the final part of the paper.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
—
Návaznosti
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
FME Transaction
ISSN
1451-2092
e-ISSN
—
Svazek periodika
2018
Číslo periodika v rámci svazku
46
Stát vydavatele periodika
RS - Srbská republika
Počet stran výsledku
10
Strana od-do
658-667
Kód UT WoS článku
000437024500029
EID výsledku v databázi Scopus
2-s2.0-85049476156