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

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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.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.description.firstpage245cs
dc.description.issue2cs
dc.description.lastpage264cs
dc.description.sourceWeb of Sciencecs
dc.description.volume60cs
dc.format.extent510613 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2012, roč. 60, č. 2, s. 245-264.cs
dc.identifier.doi10.18267/j.polek.840
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.locationVe fondu ÚKcs
dc.identifier.urihttp://hdl.handle.net/10084/94956
dc.identifier.wos000305714400006
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttps://doi.org/10.18267/j.polek.840
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
dc.rights.accessopenAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
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.type.statusPeer-reviewedcs

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