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  • The paper deals with a concept, design, tutorial objectives and practical impact of an interactive Model-PP, with special emphasize on visualization of model's integrative features. Model-PP is a simple model, created in the Excel MS-Office environment, concerning in enterprise planning. The modeling of the enterprise product portfolio results in determination of the scheme of the multi-level enterprise contribution margin and finally in the enterprise profit size. The Model-PP operates with financial and non-financial factors. The emphasis is on modeling of the integrative interaction among costs, capacity and time measures and their impact on final enterprise earnings. Methodologically the Model-PP is primarily based on appropriate cost classification and cost allocation, consistent budgeting in interaction with capacity planning and assessment, Hour Overhead Tariffs Method application and on Multilevel Contribution Margin application.
  • The paper deals with a concept, design, tutorial objectives and practical impact of an interactive Model-PP, with special emphasize on visualization of model's integrative features. Model-PP is a simple model, created in the Excel MS-Office environment, concerning in enterprise planning. The modeling of the enterprise product portfolio results in determination of the scheme of the multi-level enterprise contribution margin and finally in the enterprise profit size. The Model-PP operates with financial and non-financial factors. The emphasis is on modeling of the integrative interaction among costs, capacity and time measures and their impact on final enterprise earnings. Methodologically the Model-PP is primarily based on appropriate cost classification and cost allocation, consistent budgeting in interaction with capacity planning and assessment, Hour Overhead Tariffs Method application and on Multilevel Contribution Margin application. (en)
  • Příspěvek se zabývá konceptem, návrhem, výukovými cíli a praktickým efektem interaktivního Modelu-PP. Speciální důraz je kladen na vizualizaci integračních vazeb. Model-PP je jednoduchý model, vytvořený v prostředí Excel MS-Office pro plánování podnikového výsledku, v závislosti na kombinaci finančních i nefinančních faktorů. Modelování produktového portfolia důrazem na modelování integračních vazeb mezi náklady, kapacitou a časovými faktory a ústí ve víceúrovňové schéma příspěvku na úhradu a určení zisku za podnik jako celek. Po metodologické stránce Model-PP využívá především vhodné členění nákladů a jejich správnou alokaci, konsistentní způsob rozpočtování v interakci s kapacitním plánováním a vyhodnocováním, metodu hodinové nákladové sazby a víceúrovňovou strukturu příspěvku na úhradu. (cs)
Title
  • Planning Model-PP and its Integrative Features
  • Plánovací model-PP a jeho integrační vlastnosti (cs)
  • Planning Model-PP and its Integrative Features (en)
skos:prefLabel
  • Planning Model-PP and its Integrative Features
  • Plánovací model-PP a jeho integrační vlastnosti (cs)
  • Planning Model-PP and its Integrative Features (en)
skos:notation
  • RIV/68407700:21220/07:02134892!RIV08-MSM-21220___
http://linked.open.../vavai/riv/strany
  • 23;28
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
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http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 441460
http://linked.open...ai/riv/idVysledku
  • RIV/68407700:21220/07:02134892
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Plaanning, Budgeting, Integration, Modeling (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [F512A5879E12]
http://linked.open...v/mistoKonaniAkce
  • Florencie
http://linked.open...i/riv/mistoVydani
  • Florencie
http://linked.open...i/riv/nazevZdroje
  • Proceedings of \%229th International Conference MITIP
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Plachý, Martin
  • Zralý, Martin
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Universita di Firenze
https://schema.org/isbn
  • 978-88-7544-107-4
http://localhost/t...ganizacniJednotka
  • 21220
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