. . "43110" . . . "485181" . "L\u00E9talov\u00E1, Petra" . . "P\u0159\u00EDsp\u011Bvek teoreticky popisuje a srovn\u00E1v\u00E1 metodu kalkulace \u00FApln\u00FDch n\u00E1klad\u016F a metodu ABC. Ukazuje rozd\u00EDln\u00E9 p\u0159\u00EDstupy t\u011Bchto metod k rozd\u011Blen\u00ED n\u00E1klad\u016F a z\u0159ejm\u00FD rozd\u00EDl mezi c\u00EDli, kter\u00E9 sleduje tradi\u010Dn\u00ED postup kalkulace n\u00E1klad\u016F a kter\u00E9 sleduje ABC. Tedy, \u017Ee stejn\u00E9 n\u00E1klady ve stejn\u00E9m st\u0159edisku jsou poka\u017Ed\u00E9 poskl\u00E1d\u00E1ny jinak. T\u00E9ma bylo zpracov\u00E1no na z\u00E1klad\u011B dostupn\u00E9 literatury zab\u00FDvaj\u00EDc\u00ED se danou problematikou."@cs . "Methodical approaches in cosst calculation"@en . "costs; abc model; calculative methods; indirect costs"@en . "Metodick\u00E9 p\u0159\u00EDstupy ke kalkulac\u00EDm n\u00E1klad\u016F" . "1"^^ . "1"^^ . "Metodick\u00E9 p\u0159\u00EDstupy ke kalkulac\u00EDm n\u00E1klad\u016F"@cs . "MendelNET 2006 - Sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F z konference student\u016F doktorsk\u00E9ho studia" . . "Alfa Publishing" . "[69983C95B652]" . . "The paper describes and compares the calculative method of full costs and method ABC. The paper shows different approaches of these methods to partition of costs and the clear disparity between objectives, which are the traditional process of cost calculation and ABC interested in. It means, that the same and equivalent costs in same departments are compound in another way."@en . . . . "Z(MSM6215648904)" . "Brno" . . "Methodical approaches in cosst calculation"@en . . "80-86851-62-1" . . "Metodick\u00E9 p\u0159\u00EDstupy ke kalkulac\u00EDm n\u00E1klad\u016F" . "Metodick\u00E9 p\u0159\u00EDstupy ke kalkulac\u00EDm n\u00E1klad\u016F"@cs . . "RIV/62156489:43110/06:00099280!RIV09-MSM-43110___" . "RIV/62156489:43110/06:00099280" . "1"^^ . . . "P\u0159\u00EDsp\u011Bvek teoreticky popisuje a srovn\u00E1v\u00E1 metodu kalkulace \u00FApln\u00FDch n\u00E1klad\u016F a metodu ABC. Ukazuje rozd\u00EDln\u00E9 p\u0159\u00EDstupy t\u011Bchto metod k rozd\u011Blen\u00ED n\u00E1klad\u016F a z\u0159ejm\u00FD rozd\u00EDl mezi c\u00EDli, kter\u00E9 sleduje tradi\u010Dn\u00ED postup kalkulace n\u00E1klad\u016F a kter\u00E9 sleduje ABC. Tedy, \u017Ee stejn\u00E9 n\u00E1klady ve stejn\u00E9m st\u0159edisku jsou poka\u017Ed\u00E9 poskl\u00E1d\u00E1ny jinak. T\u00E9ma bylo zpracov\u00E1no na z\u00E1klad\u011B dostupn\u00E9 literatury zab\u00FDvaj\u00EDc\u00ED se danou problematikou." .