"14;17" . "[FC292A83A60A]" . "2"^^ . . "M\u00E1dl, Jan" . "XI" . "Stroj\u00EDrensk\u00E1 technologie" . . "2"^^ . "\u0158\u00EDzen\u00ED technologick\u00FDch proces\u016F v r\u00E1mci controllingov\u00E9ho \u0159\u00EDzen\u00ED podniku"@cs . . . . "Zku\u0161enosti z praxe \u010Ds. podnik\u016F ukazuj\u00ED, \u017Ee je velk\u00FDm probl\u00E9mem zajistit prov\u00E1zanost jednotliv\u00FDch technick\u00FDch, ekonomick\u00FDch a \u0159\u00EDdic\u00EDch proces\u016F v podniku. Byly zkoum\u00E1ny integra\u010Dn\u00ED mo\u017Enosti \u0159ady mana\u017Eersk\u00FDch n\u00E1stroj\u016F. V\u00FDzkum prok\u00E1zal, \u017Ee ve vztahu k technologick\u00FDm proces\u016Fm jsou v sou\u010Dasn\u00E9 dob\u011B nejv\u00FDznamn\u011Bj\u0161\u00EDmi metoda Target costing (Limitn\u00EDch n\u00E1klad\u016F) a metoda Hodinov\u00E9 re\u017Eijn\u00ED sazby. U obou n\u00E1stroj\u016F je \u010Das kl\u00ED\u010Dovou charakteristikou. \u010Cas ve smyslu \u010Dasov\u00E9 spot\u0159eby na v\u00FDkon, ale i ve smyslu \u010Dasov\u00E9ho vyj\u00E1d\u0159en\u00ED kapacity. Minimalizace \u010Dasov\u00E9 spot\u0159eby na v\u00FDkon a naopak co nejvy\u0161\u0161\u00ED efektivn\u00ED vyu\u017Eit\u00ED kapacity jsou krit\u00E9ria, kter\u00E1 lze \u00FA\u010Deln\u011B vyu\u017E\u00EDt i pro optimaliza\u010Dn\u00ED propo\u010Dty technologick\u00FDch proces\u016F. \u010Cas jako kriteri\u00E1ln\u00ED veli\u010Dina m\u00E1 tu v\u00FDhodu, \u017Ee je jednozna\u010Dn\u011B m\u011B\u0159iteln\u00E1, jednozna\u010Dn\u011B vyj\u00E1d\u0159iteln\u00E1 a pro techniky snadno pochopiteln\u00E1 a proto i vhodn\u011B vyu\u017Eiteln\u00E1." . "Zku\u0161enosti z praxe \u010Ds. podnik\u016F ukazuj\u00ED, \u017Ee je velk\u00FDm probl\u00E9mem zajistit prov\u00E1zanost jednotliv\u00FDch technick\u00FDch, ekonomick\u00FDch a \u0159\u00EDdic\u00EDch proces\u016F v podniku. Byly zkoum\u00E1ny integra\u010Dn\u00ED mo\u017Enosti \u0159ady mana\u017Eersk\u00FDch n\u00E1stroj\u016F. V\u00FDzkum prok\u00E1zal, \u017Ee ve vztahu k technologick\u00FDm proces\u016Fm jsou v sou\u010Dasn\u00E9 dob\u011B nejv\u00FDznamn\u011Bj\u0161\u00EDmi metoda Target costing (Limitn\u00EDch n\u00E1klad\u016F) a metoda Hodinov\u00E9 re\u017Eijn\u00ED sazby. U obou n\u00E1stroj\u016F je \u010Das kl\u00ED\u010Dovou charakteristikou. \u010Cas ve smyslu \u010Dasov\u00E9 spot\u0159eby na v\u00FDkon, ale i ve smyslu \u010Dasov\u00E9ho vyj\u00E1d\u0159en\u00ED kapacity. Minimalizace \u010Dasov\u00E9 spot\u0159eby na v\u00FDkon a naopak co nejvy\u0161\u0161\u00ED efektivn\u00ED vyu\u017Eit\u00ED kapacity jsou krit\u00E9ria, kter\u00E1 lze \u00FA\u010Deln\u011B vyu\u017E\u00EDt i pro optimaliza\u010Dn\u00ED propo\u010Dty technologick\u00FDch proces\u016F. \u010Cas jako kriteri\u00E1ln\u00ED veli\u010Dina m\u00E1 tu v\u00FDhodu, \u017Ee je jednozna\u010Dn\u011B m\u011B\u0159iteln\u00E1, jednozna\u010Dn\u011B vyj\u00E1d\u0159iteln\u00E1 a pro techniky snadno pochopiteln\u00E1 a proto i vhodn\u011B vyu\u017Eiteln\u00E1."@cs . . "\u0158\u00EDzen\u00ED technologick\u00FDch proces\u016F v r\u00E1mci controllingov\u00E9ho \u0159\u00EDzen\u00ED podniku" . "4" . "Control of Production Processes within the Enterprise"@en . . "\u0158\u00EDzen\u00ED technologick\u00FDch proces\u016F v r\u00E1mci controllingov\u00E9ho \u0159\u00EDzen\u00ED podniku" . . "\u0158\u00EDzen\u00ED technologick\u00FDch proces\u016F v r\u00E1mci controllingov\u00E9ho \u0159\u00EDzen\u00ED podniku"@cs . . . "RIV/68407700:21220/06:02129465!RIV07-GA0-21220___" . "RIV/68407700:21220/06:02129465" . "CZ - \u010Cesk\u00E1 republika" . "Zral\u00FD, Martin" . "P(GA402/03/1386)" . "1211-4162" . . "4"^^ . . "costs; hour overhead tariffs methods; machining; optimisation; target costing; technical factors"@en . . "Control of Production Processes within the Enterprise"@en . . . . "Practical experience indicates the difficulties in providing links among technical and managerial processes in the company. The research proved that in relation to the manufacturing processes Target Costing and Hour Overhead Tariffs Method are the most useful. That is due to that both tools integrate the product cost structure with process cost, time and capacity characteristics. In this context it is of the primarily importance fact, that overhead cost is actually time cost and its allocation to the process and to the product according to the time consumption is relevant. Both method include time as a key variable. Time is expressed firstly as the time capacity consumption for the product and secondly as the time expression of the capacity amount on disposal."@en . "21220" . . "497684" . . .