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Klasifikace a řízení nákladů v manažerském účetnictví
Business Administration and Management
Klasifikace a řízení nákladů v manažerském účetnictví
Name and surname of author:
Josef Červený
Year:
2003
Issue:
3
Keywords:
náklady, nákladové druhy, užití nákladů, vztah k objemu produkce, bod zvratu, jednotková marže, účetnictví, controlling
DOI (& full text):
Anotation:
Cost Classification and Costs Management in Managerial Accounting
A company accounting management system should reveal a truthful picture of the company`s financial management and at the same time should meet the requirements of its users. From the economic point of view, costs represent a heterogeneous variable which can differ in the following aspects - type, function, form and reaction to factors by which costs are influenced. Costs stand for the key category of managerial accounting - an important subsystem in the company accounting system. When classifying costs, we distinguish these basic criteria: type, usage or function, activity or production volume, and controlling.
Cost Classification and Costs Management in Managerial Accounting
A company accounting management system should reveal a truthful picture of the company`s financial management and at the same time should meet the requirements of its users. From the economic point of view, costs represent a heterogeneous variable which can differ in the following aspects - type, function, form and reaction to factors by which costs are influenced. Costs stand for the key category of managerial accounting - an important subsystem in the company accounting system. When classifying costs, we distinguish these basic criteria: type, usage or function, activity or production volume, and controlling.
A company accounting management system should reveal a truthful picture of the company`s financial management and at the same time should meet the requirements of its users. From the economic point of view, costs represent a heterogeneous variable which can differ in the following aspects - type, function, form and reaction to factors by which costs are influenced. Costs stand for the key category of managerial accounting - an important subsystem in the company accounting system. When classifying costs, we distinguish these basic criteria: type, usage or function, activity or production volume, and controlling.
Section:
Business Administration and Management
Economics and Management
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