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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)
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Title
| - Neabsorpční kalkulace
- Neabsorpční kalkulace (cs)
- Non-absorption Calculation (en)
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skos:prefLabel
| - Neabsorpční kalkulace
- Neabsorpční kalkulace (cs)
- Non-absorption Calculation (en)
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skos:notation
| - RIV/00216275:25410/09:00009263!RIV10-MSM-25410___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/00216275:25410/09:00009263
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http://linked.open...riv/jazykVysledku
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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)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Ekonomika, financie a manažment podniku III.
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Ekonomická univerzita v Bratislave. Vydavateľstvo EKONÓM
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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is http://linked.open...avai/riv/vysledek
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