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Cost variability and cost behavior in manufacturing enterprises

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dc.title Cost variability and cost behavior in manufacturing enterprises en
dc.contributor.author Novák, Petr
dc.relation.ispartof Proceedings of the 9th International Conference Accounting and Management Information Systems (AMIS 2014)
dc.identifier.issn 2247-6245 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2014
dc.citation.spage 239
dc.citation.epage 247
dc.event.title 9th International Conference Accounting and Management Information Systems (AMIS)
dc.event.location Bucharest
utb.event.state-en Romania
utb.event.state-cs Rumunsko
dc.event.sdate 2014-07-11
dc.event.edate 2014-07-12
dc.type conferenceObject
dc.language.iso en
dc.publisher Editura ASE
dc.subject cost variability en
dc.subject variable costs en
dc.subject fixed costs en
dc.subject cost behavior en
dc.subject cost management en
dc.description.abstract This paper deals with the variability of costs. The main objective of this paper is to present the issue solved due to the author's project on the topic of cost variability and its projection in the costing system. It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the changes in the cost structure. The second part deals with the variability of costs and cost behavior due to the company performance. In the third part there are presented findings as proof of the relevance of this issue from research conducted by the author in comparison with the presentation of the issue by other authors. This part is then the subject of discussion. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006275
utb.identifier.obdid 43872150
utb.identifier.wok 000368232600016
utb.source d-wok
dc.date.accessioned 2016-04-28T10:53:21Z
dc.date.available 2016-04-28T10:53:21Z
utb.contributor.internalauthor Novák, Petr
utb.fulltext.affiliation Petr NOVAK 1 Tomas Bata Univerzity in Zlin, Czech Republic 1 Corresponding author: Petr NOVAK, Tomas Bata University in Zlín, Czech Republic, email: pnovak@fame.utb.cz
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