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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F14%3A43872001%21RIV15-MSM-28120___
rdf:type
skos:Concept n18:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/70883521:28120/14:43872001!RIV15-MSM-28120___
n4:aktivita
n16:V
n4:aktivity
V
n4:dodaniDat
n12:2015
n4:domaciTvurceVysledku
n17:6511767
n4:druhVysledku
n11:D
n4:duvernostUdaju
n8:S
n4:entitaPredkladatele
n7:predkladatel
n4:idSjednocenehoVysledku
9056
n4:idVysledku
RIV/70883521:28120/14:43872001
n4:jazykVysledku
n6:eng
n4:klicovaSlova
variable costs; Czech republic; cost
n4:klicoveSlovo
n9:cost n9:variable%20costs n9:Czech%20republic
n4:kontrolniKodProRIV
[786BE91693AF]
n4:mistoKonaniAkce
Tallinn
n4:mistoVydani
Tallinn
n4:nazevZdroje
International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)
n4:obor
n5:AE
n4:pocetDomacichTvurcuVysledku
1
n4:pocetTvurcuVysledku
1
n4:rokUplatneniVysledku
n12:2014
n4:tvurceVysledku
Novák, Petr
n4:typAkce
n19:WRD
n4:zahajeniAkce
2014-12-11+01:00
s:numberOfPages
11
n20:hasPublisher
Tallinn University of Technology
n13:isbn
978-1-60595-204-8
n10:organizacniJednotka
28120