. "1"^^ . . . "RIV/49777513:23210/00:00056242!RIV/2001/MSM/232101/N" . "Mo\u017Enosti vyu\u017Eit\u00ED procesn\u00EDch propo\u010Dt\u016F n\u00E1klad\u016F"@cs . "Enterprises performing processes and task with high quality, with the lowest quantity of time cycles, and with the lowest costs are successful in competition with the other companies having similar manufacturing program. It is connected with an active approach to cost management based on management, evaluation, and improvement of key business processes. Contrary to traditional cost management, different cost calculation systems for particular performance types are used. It leads to calculation improvement and to identifying ineffectively spent costs."@en . "Podniky, kter\u00E9 vykon\u00E1vaj\u00ED sv\u00E9 procesy a \u010Dinnosti s nejvy\u0161\u0161\u00ED \u00FArovn\u00ED kvality, s nejni\u017E\u0161\u00EDm mno\u017Estv\u00EDm \u010Dasov\u00FDch cykl\u016F a nejni\u017E\u0161\u00EDmi n\u00E1klady, jsou ty, kter\u00E9 usp\u011Bj\u00ED v konkurenci s ostatn\u00EDmi podniky s obdobn\u00FDm v\u00FDrobn\u00EDm programem. S t\u00EDm souvis\u00ED i aktivn\u00ED p\u0159\u00EDstup k \u0159\u00EDzen\u00ED n\u00E1klad\u016F, jeho\u017E podstata spo\u010D\u00EDv\u00E1 v \u0159\u00EDzen\u00ED, p\u0159ehodnocov\u00E1n\u00ED a zkvalit\u0148ov\u00E1n\u00ED kl\u00ED\u010Dov\u00FDch podnikov\u00FDch proces\u016F. Oproti tradi\u010Dn\u00EDmu \u0159\u00EDzen\u00ED n\u00E1klad\u016F, zde se vyu\u017E\u00EDvaj\u00ED pro jednotliv\u00E9 typy v\u00FDkon\u016F r\u016Fzn\u00E9 syst\u00E9my propo\u010Dtu n\u00E1klad\u016F, co\u017E vede ke zkvalitn\u011Bn\u00ED propo\u010Dtu a t\u00EDm i odhalov\u00E1n\u00ED zbyte\u010Dn\u011B vynalo\u017Een\u00FDch n\u00E1klad\u016F." . "23210" . "Mo\u017Enosti vyu\u017Eit\u00ED procesn\u00EDch propo\u010Dt\u016F n\u00E1klad\u016F" . "718343" . "Kleinov\u00E1, Jana" . . "Mo\u017Enosti vyu\u017Eit\u00ED procesn\u00EDch propo\u010Dt\u016F n\u00E1klad\u016F" . "Plze\u0148" . "1"^^ . "The posibilities of using of process calculation costs"@en . . "4"^^ . "The posibilities of using of process calculation costs"@en . "Mo\u017Enosti vyu\u017Eit\u00ED procesn\u00EDch propo\u010Dt\u016F n\u00E1klad\u016F"@cs . . . . "Mo\u017Enosti vyu\u017Eit\u00ED procesn\u00EDch propo\u010Dt\u016F n\u00E1klad\u016F" . "23" . "[971B863A273A]" . "RIV/49777513:23210/00:00056242" . "Z(MSM 232100007)" . . . "Z\u00E1pado\u010Desk\u00E1 univerzita v Plzni" . "Kleinov\u00E1, Jana" . .