Variabilní a fixní náklady z pohledu ekonomické teorie a podnikového ekonomického řízení

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dc.contributor.author Lazar, Jaromír
dc.contributor.author Matušková, Simona
dc.date.accessioned 2012-08-01T12:25:47Z
dc.date.available 2012-08-01T12:25:47Z
dc.date.issued 2012
dc.identifier.citation Politická ekonomie. 2012, roč. 60, č. 2, s. 245-264. cs
dc.identifier.issn 0032-3233
dc.identifier.uri http://hdl.handle.net/10084/94956
dc.language.iso cs cs
dc.publisher Vysoká škola ekonomická v Praze cs
dc.relation.ispartofseries Politická ekonomie. 2012, roč. 60, č. 2, s. 245-264. cs
dc.subject accounting reform cs
dc.subject hysteresis cs
dc.subject margin cs
dc.subject remanent costs cs
dc.subject variable costs cs
dc.title Variabilní a fixní náklady z pohledu ekonomické teorie a podnikového ekonomického řízení cs
dc.title.alternative Variable and fixed costs from the economic theory and company management perspective cs
dc.type article cs
dc.identifier.location Ve fondu ÚK cs
dc.description.abstract-en 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. cs
dc.type.status Peer-reviewed cs
dc.description.source Web of Science cs
dc.description.volume 60 cs
dc.description.issue 2 cs
dc.description.lastpage 264 cs
dc.description.firstpage 245 cs
dc.identifier.wos 000305714400006

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