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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