Variable and fixed costs from the economic theory and company management perspective

Autor:	Lazar, Jaromír, Matušková, Simona
Jazyk:	čeština
Rok vydání:	2012
Předmět:	hysteresis variable costs margin remanent costs accounting reform
Popis:	In this paper the microeconomic cost theories are presented as a basic solution for company management in crisis situations. Though the crisis management must be in compliance with accounting legislation. The present accounting methodologies are practiced for last twenty years so they can be analyzed for their strength and weakness. The same is true for managerial accounting and controlling even though their form, organization, and specialization are determined by accounting units themselves. This paper concentrates not only on an assessment of the relations between the rightful legislation and the managerial accounting but also on methods used in company practice currently. Web of Science 60 2 264 245
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______1195::b0aff5945b147dd49eb08c63fbb25e7d http://hdl.handle.net/10084/94956 Zobrazit plný text záznamu