文章基本信息

标题：THE LEVEL OF THE COST MANAGEMENT OF THE ENTERPRISES OPERATING IN CZECH ECONOMY
其他标题：ÚROVEŇ ŘÍZENÍ NÁKLADŮ FIREM PŮSOBÍCÍCH V PROSTŘEDÍ ČESKÉ EKONOMIKY
本地全文：下载
作者：Petr Novák ; Petr Novák
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2007
卷号：23
期号：1
页码：92-95
语种：English
出版社：Poznań University of Life Sciences
摘要：This article describes the economic (costs) situation of the enterprises operating in Czech corporate environment. Particular results of author’s thesis` research are presented in the article. The authors’ research was focused on costs and cost management. In first part there are described some initial data. In following part there are the factual results of cost’s situation in the companies, which had participated on the research, presented. In the last part author tries to find some reasons of dissatisfactory situation in cost management.
关键词：Costs; cost management; direct costs; indirect costs; calculation; budgeting; Activity-Based Costing; Activity-Based Budgeting