Business Administration and Management
Režijní náklady včera, dnes a zítra
Name and surname of author:
Karel Křikač
Keywords:
vlastní náklady, režijní náklady, přirážková metoda, modelování, neúplné náklady, příspěvek na úhradu.
DOI (& full text):
Anotation:
Overheads Costs in the Past, Now, and in the Future
The article discusses basic economic theory, especially own costs of the company. The approach to the overheads costs analysis is elaborated here. It also shows the way of creating the mathematical models, including a sample method.
There are also selected contemporary calculation methods of production costs. The final part includes a study on the use of overhead costs for tomorrow, conclusion thoughts and topics for the specialist discussion on the pages of this magazine.
Overheads Costs in the Past, Now, and in the Future
The article discusses basic economic theory, especially own costs of the company. The approach to the overheads costs analysis is elaborated here. It also shows the way of creating the mathematical models, including a sample method.
There are also selected contemporary calculation methods of production costs. The final part includes a study on the use of overhead costs for tomorrow, conclusion thoughts and topics for the specialist discussion on the pages of this magazine.
Section:
Business Administration and Management