Changes in the enterprise cost structure - Czech perspective

Abstract

This paper presents the results of the survey about cost structure of the Czech manufacturers performed in 2009. Results are compared with similar surveys performed in 2007 and 2004 in order to prove the expected tendencies of relative increase of the indirect costs portion in last decades. First part of the paper refers about previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the cost structure alternation. Consequent part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper results of the survey are introduced and properly discussed.