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dc.contributor.authorLazar, Jaromír
dc.contributor.authorMatušková, Simona
dc.date.accessioned2012-08-01T12:25:47Z
dc.date.available2012-08-01T12:25:47Z
dc.date.issued2012
dc.identifier.citationPolitická ekonomie. 2012, roč. 60, č. 2, s. 245-264.cs
dc.identifier.issn0032-3233
dc.identifier.urihttp://hdl.handle.net/10084/94956
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.subjectaccounting reformcs
dc.subjecthysteresiscs
dc.subjectmargincs
dc.subjectremanent costscs
dc.subjectvariable costscs
dc.titleVariabilní a fixní náklady z pohledu ekonomické teorie a podnikového ekonomického řízenícs
dc.title.alternativeVariable and fixed costs from the economic theory and company management perspectivecs
dc.typearticlecs
dc.identifier.locationVe fondu ÚKcs
dc.description.abstract-enIn 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.cs
dc.type.statusPeer-reviewedcs
dc.description.sourceWeb of Sciencecs
dc.description.volume60cs
dc.description.issue2cs
dc.description.lastpage264cs
dc.description.firstpage245cs
dc.identifier.wos000305714400006


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