Tento prispevek vysvetluje moznosti vyuziti analyzy variabilnich nakladu, jako jedne z modernich, neabsorpcnich kalkulacnich metod pro rizeni a rozhodovani o vyrobkove strukture.
This contribution explains the possibilities of use variable cost analysis like one of the modern, non-absorbing costing methods for management and decision-making about the company product portfolio. (en)