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Statements

Subject Item
n2:RIV%2F00216275%3A25410%2F09%3A00009263%21RIV10-MSM-25410___
rdf:type
skos:Concept n17:Vysledek
dcterms: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. 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.
dcterms:title
Neabsorpční kalkulace Neabsorpční kalkulace Non-absorption Calculation
skos:prefLabel
Non-absorption Calculation Neabsorpční kalkulace Neabsorpční kalkulace
skos:notation
RIV/00216275:25410/09:00009263!RIV10-MSM-25410___
n3:aktivita
n7:S
n3:aktivity
S
n3:dodaniDat
n10:2010
n3:domaciTvurceVysledku
n4:9035281
n3:druhVysledku
n13:D
n3:duvernostUdaju
n20:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
328799
n3:idVysledku
RIV/00216275:25410/09:00009263
n3:jazykVysledku
n19:cze
n3:klicovaSlova
Absorption and non-absorption calculation; Basis of apportionment; Calculation; Contribution margin; Hours overhead rate; Managerial accounting; Operating results; Variable and fixed costs
n3:klicoveSlovo
n6:Managerial%20accounting n6:Contribution%20margin n6:Basis%20of%20apportionment n6:Variable%20and%20fixed%20costs n6:Calculation n6:Hours%20overhead%20rate n6:Absorption%20and%20non-absorption%20calculation n6:Operating%20results
n3:kontrolniKodProRIV
[502EF2BB20EC]
n3:mistoKonaniAkce
Bratislava, SK
n3:mistoVydani
Bratislava
n3:nazevZdroje
Ekonomika, financie a manažment podniku III.
n3:obor
n11:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n10:2009
n3:tvurceVysledku
ŠPIČKOVÁ, Markéta
n3:typAkce
n12:EUR
n3:zahajeniAkce
2009-11-05+01:00
s:numberOfPages
12
n16:hasPublisher
Ekonomická univerzita v Bratislave. Vydavateľstvo EKONÓM
n18:isbn
978-80-225-2851-1
n15:organizacniJednotka
25410