| Attributes | Values |
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| rdf:type
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| Description
| - Cost management is one of the most important matters concerning the performance and financial management of a company. It is possible to chart how the quality of cost management systems has become ever more important, which is caused by dramatic changes in the business environment. Financial, social and environmental problems, as well as challenges connected with the development of consumers, mean that companies have become concerned with the existing level and quality of the relationship between them and society, their employees and their consumers. From one perspective, new challenges and the expectations of consumers force companies to develop and introduce policies that indicate their future strategy to tackle social, ecological and other problems. Nevertheless, such actions by companies positively influence their image, increase competitiveness and lead to higher market value (Bilan, 2013). With ever increasing competition in global markets, businesses require more accurate information on the profitability of their products, customers and marketplace. All these problems necessitate comprehension of costs consumed by different activities and other areas where costs play an important role. This alteration in the business environment is also associated with suitable change in the structure and organization of the activities and structure of products of a company. The importance of such problems has heightened during the current financial crisis, as many enterprises across the world have reduced in performance. According to Belas et al. (2014), the average performance of smalland medium-sized enterprises decreased by 15.80% in the Czech Republic and 18.78% in Slovakia at this time. The main goal of this article is to introduce the concept of research in the area of cost variability and its component parts—the stickiness of costs.
- Cost management is one of the most important matters concerning the performance and financial management of a company. It is possible to chart how the quality of cost management systems has become ever more important, which is caused by dramatic changes in the business environment. Financial, social and environmental problems, as well as challenges connected with the development of consumers, mean that companies have become concerned with the existing level and quality of the relationship between them and society, their employees and their consumers. From one perspective, new challenges and the expectations of consumers force companies to develop and introduce policies that indicate their future strategy to tackle social, ecological and other problems. Nevertheless, such actions by companies positively influence their image, increase competitiveness and lead to higher market value (Bilan, 2013). With ever increasing competition in global markets, businesses require more accurate information on the profitability of their products, customers and marketplace. All these problems necessitate comprehension of costs consumed by different activities and other areas where costs play an important role. This alteration in the business environment is also associated with suitable change in the structure and organization of the activities and structure of products of a company. The importance of such problems has heightened during the current financial crisis, as many enterprises across the world have reduced in performance. According to Belas et al. (2014), the average performance of smalland medium-sized enterprises decreased by 15.80% in the Czech Republic and 18.78% in Slovakia at this time. The main goal of this article is to introduce the concept of research in the area of cost variability and its component parts—the stickiness of costs. (en)
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| Title
| - COST BEHAVIOR AND STICKINESS OF COSTS IN MANUFACTURING ENTERPRISES AS A PART OF COST VARIABILITY RESEARCH
- COST BEHAVIOR AND STICKINESS OF COSTS IN MANUFACTURING ENTERPRISES AS A PART OF COST VARIABILITY RESEARCH (en)
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| skos:prefLabel
| - COST BEHAVIOR AND STICKINESS OF COSTS IN MANUFACTURING ENTERPRISES AS A PART OF COST VARIABILITY RESEARCH
- COST BEHAVIOR AND STICKINESS OF COSTS IN MANUFACTURING ENTERPRISES AS A PART OF COST VARIABILITY RESEARCH (en)
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| skos:notation
| - RIV/70883521:28120/14:43872001!RIV15-MSM-28120___
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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
| |
| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/14:43872001
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| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - variable costs; Czech republic; cost (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
| |
| http://linked.open...i/riv/nazevZdroje
| - International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| |
| 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
| |
| http://localhost/t...ganizacniJednotka
| |
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