"Vypov\u00EDdac\u00ED schopnost kalkulace n\u00E1klad\u016F dle jej\u00EDho typu"@cs . . "RIV/60076658:12510/12:43884605" . . "Vypov\u00EDdac\u00ED schopnost kalkulace n\u00E1klad\u016F dle jej\u00EDho typu" . "179062" . . . "12510" . "I" . "CZ - \u010Cesk\u00E1 republika" . . "Vypov\u00EDdac\u00ED schopnost kalkulace n\u00E1klad\u016F dle jej\u00EDho typu" . "V sou\u010Dasn\u00E9 dob\u011B je pro ka\u017Edou spole\u010Dnost nezbytn\u00E9, aby byla schopna reagovat na m\u011Bn\u00EDc\u00ED se tr\u017En\u00ED podm\u00EDnky. Proto je tak\u00E9 nutn\u00E9 zab\u00FDvat se ot\u00E1zkou n\u00E1klad\u016F a v\u00FDnos\u016F a sv\u00E9 m\u00EDsto v \u0159\u00EDzen\u00ED podniku by m\u011Bla m\u00EDt i kvalitn\u00ED a aktu\u00E1ln\u00ED kalkulace n\u00E1klad\u016F. C\u00EDlem p\u0159\u00EDsp\u011Bvku je pouk\u00E1zat nejen na v\u00FDznam kalkulace n\u00E1klad\u016F obecn\u011B, ale p\u0159edev\u0161\u00EDm ov\u011B\u0159it, jakou vypov\u00EDdac\u00ED schopnost maj\u00ED r\u016Fzn\u00E9 typy kalkulace n\u00E1klad\u016F realizovan\u00E9 v konkr\u00E9tn\u00EDm podniku silni\u010Dn\u00ED n\u00E1kladn\u00ED dopravy. Pr\u00E1v\u011B oblast silni\u010Dn\u00ED n\u00E1kladn\u00ED dopravy je pom\u011Brn\u011B \u010Dasto diskutovanou ot\u00E1zkou a tamn\u00ED konkurence se neust\u00E1le zvy\u0161uje. Obecn\u011B je v odborn\u00FDch liter\u00E1rn\u00EDch zdroj\u00EDch zmi\u0148ov\u00E1na \u0159ada p\u0159ednost\u00ED \u010Di nedostatk\u016F r\u016Fzn\u00FDch kalkulac\u00ED. P\u0159\u00EDsp\u011Bvek m\u00E1 tedy na konkr\u00E9tn\u00EDch datech ov\u011B\u0159it, zda se v\u00FDsledky t\u00E9 kter\u00E9 kalkulace n\u00E1klad\u016F budou li\u0161it, p\u0159\u00EDpadn\u011B, zda lze vybran\u00E9mu podniku p\u0159\u00EDmo doporu\u010Dit, kter\u00E1 kalkulace pro n\u011Bj bude optim\u00E1ln\u00ED. Pro \u00FA\u010Dely ov\u011B\u0159en\u00ED byla na poskytnut\u00FDch datech aplikov\u00E1na kalkulace \u00FApln\u00FDch n\u00E1klad\u016F, ne\u00FApln\u00FDch n\u00E1klad\u016F a metoda Activity Based Costing." . "RIV/60076658:12510/12:43884605!RIV13-MSM-12510___" . . "Currently it is necessary for every company to be able to react to changing market conditions. So it is also necessary to be concerned with question of costs and revenues. That's why quality and update cost calculation should have point in business management. The paper aims to show not only general importance of cost calculation but especially to verify information ability of different types of cost calculation aplied in the business of road lorry transport. This field is discussed relatively often and competition there permanently increases. Generally there are mentioned a lot of strengths and weaknesses of various types of cost calculation in special literary sources. Then by using concrete data the paper shall verify if results of various cost calculation differ or not. Then it is also possible to say if we could suggest the optimal cost calculation for the chosen business. The verification is based on application of calculation of full cost, calculation of incomplete costs and method Activity Based Costing."@en . "1"^^ . "Information ability of cost calculation according to its type"@en . "6"^^ . . . "Performance, Competition, Cost Calculation, Full-cost Calculation, Incomplete-cost Calculation, Activity Based Costing"@en . . "neuveden" . "1"^^ . . . . "Information ability of cost calculation according to its type"@en . "Trendy v podnik\u00E1n\u00ED - Business Trends" . . . "[0EC538CB86DE]" . . "Vypov\u00EDdac\u00ED schopnost kalkulace n\u00E1klad\u016F dle jej\u00EDho typu"@cs . . "V sou\u010Dasn\u00E9 dob\u011B je pro ka\u017Edou spole\u010Dnost nezbytn\u00E9, aby byla schopna reagovat na m\u011Bn\u00EDc\u00ED se tr\u017En\u00ED podm\u00EDnky. Proto je tak\u00E9 nutn\u00E9 zab\u00FDvat se ot\u00E1zkou n\u00E1klad\u016F a v\u00FDnos\u016F a sv\u00E9 m\u00EDsto v \u0159\u00EDzen\u00ED podniku by m\u011Bla m\u00EDt i kvalitn\u00ED a aktu\u00E1ln\u00ED kalkulace n\u00E1klad\u016F. C\u00EDlem p\u0159\u00EDsp\u011Bvku je pouk\u00E1zat nejen na v\u00FDznam kalkulace n\u00E1klad\u016F obecn\u011B, ale p\u0159edev\u0161\u00EDm ov\u011B\u0159it, jakou vypov\u00EDdac\u00ED schopnost maj\u00ED r\u016Fzn\u00E9 typy kalkulace n\u00E1klad\u016F realizovan\u00E9 v konkr\u00E9tn\u00EDm podniku silni\u010Dn\u00ED n\u00E1kladn\u00ED dopravy. Pr\u00E1v\u011B oblast silni\u010Dn\u00ED n\u00E1kladn\u00ED dopravy je pom\u011Brn\u011B \u010Dasto diskutovanou ot\u00E1zkou a tamn\u00ED konkurence se neust\u00E1le zvy\u0161uje. Obecn\u011B je v odborn\u00FDch liter\u00E1rn\u00EDch zdroj\u00EDch zmi\u0148ov\u00E1na \u0159ada p\u0159ednost\u00ED \u010Di nedostatk\u016F r\u016Fzn\u00FDch kalkulac\u00ED. P\u0159\u00EDsp\u011Bvek m\u00E1 tedy na konkr\u00E9tn\u00EDch datech ov\u011B\u0159it, zda se v\u00FDsledky t\u00E9 kter\u00E9 kalkulace n\u00E1klad\u016F budou li\u0161it, p\u0159\u00EDpadn\u011B, zda lze vybran\u00E9mu podniku p\u0159\u00EDmo doporu\u010Dit, kter\u00E1 kalkulace pro n\u011Bj bude optim\u00E1ln\u00ED. Pro \u00FA\u010Dely ov\u011B\u0159en\u00ED byla na poskytnut\u00FDch datech aplikov\u00E1na kalkulace \u00FApln\u00FDch n\u00E1klad\u016F, ne\u00FApln\u00FDch n\u00E1klad\u016F a metoda Activity Based Costing."@cs . . "1805-0603" . "neuveden" . . "Koz\u00E1kov\u00E1, Petra" .