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Description
  • This article describes the tools of managerial accounting which main task is to deal with company expenditures issues. The article is focused on more modern methods of non-absorption calculations which, in comparison with the traditional calculation methods, are not well known to the public yet. The part of the article devoted to cost classification according to various criteria, characteristics and purpose of potential use. I consider proper classification and subsequent record of expenditures to be the key processes which contribute to optimal cost controlling. In the application part there are the theoretical findings on examples applied. The examples come from the conditions of particular manufacturing company and its specific branch and production processes. This document is influenced and matched to the specific trends of production.
  • This article describes the tools of managerial accounting which main task is to deal with company expenditures issues. The article is focused on more modern methods of non-absorption calculations which, in comparison with the traditional calculation methods, are not well known to the public yet. The part of the article devoted to cost classification according to various criteria, characteristics and purpose of potential use. I consider proper classification and subsequent record of expenditures to be the key processes which contribute to optimal cost controlling. In the application part there are the theoretical findings on examples applied. The examples come from the conditions of particular manufacturing company and its specific branch and production processes. This document is influenced and matched to the specific trends of production. (en)
  • This article describes the tools of managerial accounting which main task is to deal with company expenditures issues. The article is focused on more modern methods of non-absorption calculations which, in comparison with the traditional calculation methods, are not well known to the public yet. The part of the article devoted to cost classification according to various criteria, characteristics and purpose of potential use. I consider proper classification and subsequent record of expenditures to be the key processes which contribute to optimal cost controlling. In the application part there are the theoretical findings on examples applied. The examples come from the conditions of particular manufacturing company and its specific branch and production processes. This document is influenced and matched to the specific trends of production. (cs)
Title
  • Neabsorpční kalkulace
  • Neabsorpční kalkulace (cs)
  • Non-absorption Calculation (en)
skos:prefLabel
  • Neabsorpční kalkulace
  • Neabsorpční kalkulace (cs)
  • Non-absorption Calculation (en)
skos:notation
  • RIV/00216275:25410/09:00009263!RIV10-MSM-25410___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
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
  • 328799
http://linked.open...ai/riv/idVysledku
  • RIV/00216275:25410/09:00009263
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Absorption and non-absorption calculation; Basis of apportionment; Calculation; Contribution margin; Hours overhead rate; Managerial accounting; Operating results; Variable and fixed costs (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [502EF2BB20EC]
http://linked.open...v/mistoKonaniAkce
  • Bratislava, SK
http://linked.open...i/riv/mistoVydani
  • Bratislava
http://linked.open...i/riv/nazevZdroje
  • Ekonomika, financie a manažment podniku III.
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • ŠPIČKOVÁ, Markéta
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Ekonomická univerzita v Bratislave. Vydavateľstvo EKONÓM
https://schema.org/isbn
  • 978-80-225-2851-1
http://localhost/t...ganizacniJednotka
  • 25410
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