Plánování konstantních nákladů

Abstract

Chapter I specifies costs and revenues, their definition in financial and managerial accounting, possibilites of costs subdivision, special costs subdividion to fixed costs and variable costs according to their dependence upon the production volume. Chapter II specifies Company plans and company planning, budgets and their creation including remanent costs within fixed costs planning. Chapter III defines the posibilities for break-even point applying in the area of fixed costs planning including the assesment of more accurate planning of fixed costs by substitution of one index by the system of influences.