"80-239-0860-X" . "2003-06-25+02:00"^^ . "WAGNEROV\u00C1, Eva" . "The importance of costs management for economic practice raise a necessity of enterprise competitive abilities in comtemporary conditions. Classification of cost into fixed and variable costs considering changes of production capacities is used by a number of enterprises nowadays. For financial management is important costs simulation and using contribution on reimbursement and gross spread considering a measuring of added value."@en . . . . . "19520" . "Comparison of contribution on reimbursement and grosss spread in economic theory"@en . "0"^^ . . . "2"^^ . "0"^^ . "STELMACH, Karel" . . "RIV/47813059:19520/03:00000032!RIV/2004/MSM/195204/N" . "Porovn\u00E1n\u00ED p\u0159\u00EDsp\u011Bvku na \u00FAhradu a hrub\u00E9ho rozp\u011Bt\u00ED v ekonomick\u00E9 praxi" . . . "2"^^ . "RIV/47813059:19520/03:00000032" . "621706" . "Comparison of contribution on reimbursement and grosss spread in economic theory"@en . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . "V\u00FDznam \u0159\u00EDzen\u00ED n\u00E1klad\u016F pro hospod\u00E1\u0159skou praxi umoc\u0148uje nutnost zv\u00FD\u0161en\u00ED konkurenceschopnosti podniku v sou\u010Dasn\u00FDch podm\u00EDnk\u00E1ch. \u010Clen\u011Bn\u00ED n\u00E1klad\u016F na fixn\u00ED a variabiln\u00ED s ohledem na zm\u011Bny objemu v\u00FDroby ji\u017E dnes vyu\u017E\u00EDv\u00E1 \u0159ada firem. Pro finan\u010Dn\u00ED \u0159\u017Ezen\u00ED vystupuje do pop\u0159ed\u00ED modelov\u00E1n\u00ED n\u00E1klad\u016F a vyu\u017E\u00EDv\u00E1n\u00ED p\u0159\u00EDsp\u011Bvku na \u00FAhradu i hrub\u00E9 rozp\u011Bt\u00ED s ohledem na nutnost m\u011B\u0159en\u00ED nov\u00E9 p\u0159idan\u00E9 hodnoty." . . "Porovn\u00E1n\u00ED p\u0159\u00EDsp\u011Bvku na \u00FAhradu a hrub\u00E9ho rozp\u011Bt\u00ED v ekonomick\u00E9 praxi"@cs . "Costs management, contribution on reimbursement of fixed costs and profit, gross spread, financial management"@en . "Finan\u010Dn\u00ED a logistick\u00E9 \u0159\u00EDzen\u00ED" . . . "5"^^ . "Z(MSM 195200007)" . . "Porovn\u00E1n\u00ED p\u0159\u00EDsp\u011Bvku na \u00FAhradu a hrub\u00E9ho rozp\u011Bt\u00ED v ekonomick\u00E9 praxi" . . . "255;259" . . . "[249551559264]" . "Porovn\u00E1n\u00ED p\u0159\u00EDsp\u011Bvku na \u00FAhradu a hrub\u00E9ho rozp\u011Bt\u00ED v ekonomick\u00E9 praxi"@cs . . "Ostrava" . "Ostrava" .