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  • The aim of this contribution is to evaluate the association of variable and fixed costs in the short term in the field of business management and demonstrate that it is necessary to identify ways how to eliminate or minimize growth-inducing activity of variable costs, which is given little attention in practise. Firms use systems or calculation methods that have developed over the years however, their conceptual framework for the assessment of current activities is insufficient. This contribution deals with the “Variable costs from the view of business economics” and following topics: - analysis of relational indicators in the manufacturing process; - cost remanence—from the perspective of enterprise economic management in the factory. The first part of this contribution deals with the analysis of relational indicators in the manufacturing business in the short term, the company has the option to increase output and management of the firm is required to carry out the savings of the variable costs. The second part of the contribution explains the cost remanence in the manufacturing process of industrial enterprise.
  • The aim of this contribution is to evaluate the association of variable and fixed costs in the short term in the field of business management and demonstrate that it is necessary to identify ways how to eliminate or minimize growth-inducing activity of variable costs, which is given little attention in practise. Firms use systems or calculation methods that have developed over the years however, their conceptual framework for the assessment of current activities is insufficient. This contribution deals with the “Variable costs from the view of business economics” and following topics: - analysis of relational indicators in the manufacturing process; - cost remanence—from the perspective of enterprise economic management in the factory. The first part of this contribution deals with the analysis of relational indicators in the manufacturing business in the short term, the company has the option to increase output and management of the firm is required to carry out the savings of the variable costs. The second part of the contribution explains the cost remanence in the manufacturing process of industrial enterprise. (en)
Title
  • VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS
  • VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS (en)
skos:prefLabel
  • VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS
  • VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS (en)
skos:notation
  • RIV/70883521:28120/14:43872002!RIV15-MSM-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • N, V
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 52991
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/14:43872002
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • firms; economics; variable costs; cost (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [E64D674644B4]
http://linked.open...v/mistoKonaniAkce
  • Tallinn
http://linked.open...i/riv/mistoVydani
  • Tallinn
http://linked.open...i/riv/nazevZdroje
  • International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Novák, Petr
  • Meixnerová, Lucie
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Tallinn University of Technology
https://schema.org/isbn
  • 978-1-60595-204-8
http://localhost/t...ganizacniJednotka
  • 28120
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