. . . "L\u00E9talov\u00E1, Petra" . "MSD, spol. s r. o." . "Komparace n\u00E1kladov\u00FDch v\u00FDsledk\u016F vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F" . . . "43110" . "Komparace n\u00E1kladov\u00FDch v\u00FDsledk\u016F vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F"@cs . "Z(MSM6215648904)" . . "\u0158\u00EDzen\u00ED n\u00E1klad\u016F je sou\u010D\u00E1st\u00ED managementu ka\u017Ed\u00E9ho podniku. Efektivn\u00ED \u0159\u00EDzen\u00ED n\u00E1klad\u016F m\u016F\u017Ee v\u00FDznamn\u011B pomoci zv\u00FD\u0161it jeho konkurenceschopnost. Tak\u00E9 v zem\u011Bd\u011Blsk\u00FDch podnic\u00EDch jsou n\u00E1klady sledov\u00E1ny a kalkulov\u00E1ny. Existuje \u0159ada faktor\u016F, kter\u00E9 zde p\u016Fsob\u00ED na vznik a v\u00FD\u0161i n\u00E1kladov\u00FDch polo\u017Eek a kter\u00E9 t\u00EDm tak\u00E9 ovliv\u0148uj\u00ED celkov\u00E9 n\u00E1klady na produkci plodiny. P\u0159\u00EDsp\u011Bvek srovn\u00E1v\u00E1 v\u00FDsledn\u00E9 jednicov\u00E9 n\u00E1klady vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F a ukazuje, v \u010Dem spo\u010D\u00EDvaj\u00ED metodick\u00E9 odchylky, jak\u00E9 jsou zejm\u00E9na p\u0159\u00ED\u010Diny rozd\u00EDl\u016F mezi v\u00FDsledky jednotliv\u00FDch podnik\u016F a jak\u00FD je v\u00FDvoj ve sledovan\u00E9m obdob\u00ED."@cs . "Komparace n\u00E1kladov\u00FDch v\u00FDsledk\u016F vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F"@cs . . . . "2008-03-13+01:00"^^ . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2008 - 1. \u010D\u00E1st" . "\u0158\u00EDzen\u00ED n\u00E1klad\u016F je sou\u010D\u00E1st\u00ED managementu ka\u017Ed\u00E9ho podniku. Efektivn\u00ED \u0159\u00EDzen\u00ED n\u00E1klad\u016F m\u016F\u017Ee v\u00FDznamn\u011B pomoci zv\u00FD\u0161it jeho konkurenceschopnost. Tak\u00E9 v zem\u011Bd\u011Blsk\u00FDch podnic\u00EDch jsou n\u00E1klady sledov\u00E1ny a kalkulov\u00E1ny. Existuje \u0159ada faktor\u016F, kter\u00E9 zde p\u016Fsob\u00ED na vznik a v\u00FD\u0161i n\u00E1kladov\u00FDch polo\u017Eek a kter\u00E9 t\u00EDm tak\u00E9 ovliv\u0148uj\u00ED celkov\u00E9 n\u00E1klady na produkci plodiny. P\u0159\u00EDsp\u011Bvek srovn\u00E1v\u00E1 v\u00FDsledn\u00E9 jednicov\u00E9 n\u00E1klady vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F a ukazuje, v \u010Dem spo\u010D\u00EDvaj\u00ED metodick\u00E9 odchylky, jak\u00E9 jsou zejm\u00E9na p\u0159\u00ED\u010Diny rozd\u00EDl\u016F mezi v\u00FDsledky jednotliv\u00FDch podnik\u016F a jak\u00FD je v\u00FDvoj ve sledovan\u00E9m obdob\u00ED." . . "Komparace n\u00E1kladov\u00FDch v\u00FDsledk\u016F vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnik\u016F" . "1"^^ . . . "The comparison of cost results in chosen farming businesses"@en . "costs; costing methods; farming business; unit costs"@en . "1"^^ . . "The comparison of cost results in chosen farming businesses"@en . "Cost management is part of management of every company. Effective cost management can be significant aid to increase of competitive advantage of enterprises. Costs are monitored and calculated also in farming businesses. There is number of factors that influence a creation and level of cost items and that also influence total costs of crop production. The paper compares final unit costs of chosen farming businesses and it also shows what are methodical differences, what are especially causes of differences among results of individual farmers and what is the trend in period under consideration."@en . "[8A96F10CC4EE]" . "RIV/62156489:43110/08:00124945" . . . . "Brno" . "375112" . "Brno" . . "RIV/62156489:43110/08:00124945!RIV09-MSM-43110___" . "978-80-7392-020-3" . "6"^^ .