. "Monitoring of costs and their calculation are parts of management in every company. Calculations can be instrumental for evaluation of the company and efficient decision-making, too. Effective cost management can be a significant aid to increase of competitive advantage of enterprises. The paper presents methods of cost calculation that are applied in chosen farming enterprises in the Czech Republic. The paper shows how enterprises monitor costs, what are their approaches same in and what are different in. Results of cost calculation have variety of use. But it is necessary to consider factors influencing results as well as inferences drawn from them."@en . . "Accra, Ghana" . "361427" . "Kalkulace n\u00E1klad\u016F a jejich v\u00FDsledky ve vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnic\u00EDch v \u010CR"@cs . "Kalkulace n\u00E1klad\u016F a jejich v\u00FDsledky ve vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnic\u00EDch v \u010CR"@cs . . "ICABR 2008" . . . "43110" . . "[6C851A8FDACC]" . . "Z(MSM6215648904)" . "Cost calculations and their results in chosen agriculture enterprises in the Czech Republic"@en . "RIV/62156489:43110/08:00124963" . "L\u00E9talov\u00E1, Petra" . "8"^^ . "Sledov\u00E1n\u00ED n\u00E1klad\u016F a jejich kalkulace jsou sou\u010D\u00E1st\u00ED \u0159\u00EDzen\u00ED ka\u017Ed\u00E9ho podniku a mohou slou\u017Eit k jejich hodnocen\u00ED i efektivn\u00EDmu rozhodov\u00E1n\u00ED. Efektivn\u00ED \u0159\u00EDzen\u00ED n\u00E1klad\u016F m\u016F\u017Ee v\u00FDznamn\u011B pomoci zv\u00FD\u0161it konkurenceschopnost podniku. P\u0159\u00EDsp\u011Bvek p\u0159edstavuje metody kalkulace n\u00E1klad\u016F, je\u017E jsou aplikov\u00E1ny ve vybran\u00FDch zem\u011Bd\u011Blsk\u00FDch podnic\u00EDch v \u010Cesk\u00E9 republice. Ukazuje, jak jsou n\u00E1klady sledov\u00E1ny a v \u010Dem jsou p\u0159\u00EDstupy podnik\u016F stejn\u00E9 a v \u010Dem se naopak li\u0161\u00ED. V\u00FDsledky kalkulace n\u00E1klad\u016F maj\u00ED mnoh\u00E9 vyu\u017Eit\u00ED, ov\u0161em je t\u0159eba br\u00E1t z\u0159etel na faktory, kter\u00E9 ovliv\u0148uj\u00ED samotn\u00E9 v\u00FDsledky i z\u00E1v\u011Bry z nich u\u010Din\u011Bn\u00E9."@cs . "Brno" . . . . "individual cost; costs; agricultural enterprise; cost calculation"@en . "978-80-7375-154-8" . "2008-01-01+01:00"^^ . . "RIV/62156489:43110/08:00124963!RIV09-MSM-43110___" . . "Cost calculations and their results in chosen agriculture enterprises in the Czech Republic" . . . "1"^^ . . "Cost calculations and their results in chosen agriculture enterprises in the Czech Republic"@en . "Monitoring of costs and their calculation are parts of management in every company. Calculations can be instrumental for evaluation of the company and efficient decision-making, too. Effective cost management can be a significant aid to increase of competitive advantage of enterprises. The paper presents methods of cost calculation that are applied in chosen farming enterprises in the Czech Republic. The paper shows how enterprises monitor costs, what are their approaches same in and what are different in. Results of cost calculation have variety of use. But it is necessary to consider factors influencing results as well as inferences drawn from them." . . "1"^^ . . "Cost calculations and their results in chosen agriculture enterprises in the Czech Republic" . "Mendelova zem\u011Bd\u011Blsk\u00E1 a lesnick\u00E1 univerzita v Brn\u011B" .