Režijní náklady včera, dnes a zítra
Ekonomika a management
Režijní náklady včera, dnes a zítra
Jméno a příjmení autora:
Karel Křikač
Klíčová slova:
vlastní náklady, režijní náklady, přirážková metoda, modelování, neúplné náklady, příspěvek na úhradu.
DOI (& full text):
Anotace:
Overheads Costs in the Past, Now, and in the Future
The article discusses basic economic theory, especially own costs of the company. The approach to the overheads costs analysis is elaborated here.…více
Overheads Costs in the Past, Now, and in the Future
The article discusses basic economic theory, especially own costs of the company. The approach to the overheads costs analysis is elaborated here. It also shows the way of creating the mathematical models, including a sample method.
There are also selected contemporary calculation methods of production costs. The final part includes a study on the use of overhead costs for tomorrow, conclusion thoughts and topics for the specialist discussion on the pages of this magazine.
Sekce:
Ekonomika a management
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