. . . "1"^^ . "RIV/70883521:28120/14:43872002" . "International Conference on Accounting, Auditing, and Taxation (ICAAT 2014)" . "The aim of this contribution is to evaluate the association of variable and fixed costs in the short term in the field of business management and demonstrate that it is necessary to identify ways how to eliminate or minimize growth-inducing activity of variable costs, which is given little attention in practise. Firms use systems or calculation methods that have developed over the years however, their conceptual framework for the assessment of current activities is insufficient. This contribution deals with the \u201CVariable costs from the view of business economics\u201D and following topics: - analysis of relational indicators in the manufacturing process; - cost remanence\u2014from the perspective of enterprise economic management in the factory. The first part of this contribution deals with the analysis of relational indicators in the manufacturing business in the short term, the company has the option to increase output and management of the firm is required to carry out the savings of the variable costs. The second part of the contribution explains the cost remanence in the manufacturing process of industrial enterprise." . "Meixnerov\u00E1, Lucie" . "Tallinn University of Technology" . "2"^^ . "The aim of this contribution is to evaluate the association of variable and fixed costs in the short term in the field of business management and demonstrate that it is necessary to identify ways how to eliminate or minimize growth-inducing activity of variable costs, which is given little attention in practise. Firms use systems or calculation methods that have developed over the years however, their conceptual framework for the assessment of current activities is insufficient. This contribution deals with the \u201CVariable costs from the view of business economics\u201D and following topics: - analysis of relational indicators in the manufacturing process; - cost remanence\u2014from the perspective of enterprise economic management in the factory. The first part of this contribution deals with the analysis of relational indicators in the manufacturing business in the short term, the company has the option to increase output and management of the firm is required to carry out the savings of the variable costs. The second part of the contribution explains the cost remanence in the manufacturing process of industrial enterprise."@en . . . . "N, V" . "Tallinn" . "Tallinn" . "RIV/70883521:28120/14:43872002!RIV15-MSM-28120___" . . "Nov\u00E1k, Petr" . . . . . . "978-1-60595-204-8" . "8"^^ . "firms; economics; variable costs; cost"@en . "VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS" . . "52991" . "VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS" . . "VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS"@en . "[E64D674644B4]" . . . "2014-12-11+01:00"^^ . "VARIABLE COSTS FROM THE VIEW OF BUSINESS ECONOMICS"@en . . "28120" .