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Changes in the Enterprise Cost Structure - Czech Perspective

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dc.title Changes in the Enterprise Cost Structure - Czech Perspective en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2011
dc.identifier.isbn 978-80-7454-020-2
dc.date.issued 2011
dc.citation.spage 375
dc.citation.epage 380
dc.event.title 5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2011-04-28
dc.event.edate 2011-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.subject cost classification en
dc.subject overhead cost en
dc.subject cost management en
dc.description.abstract This paper presents the results of the survey about cost structure of the Czech manufacturers performed in 2009. Results are compared with similar surveys performed in 2007 and 2004 in order to prove the expected tendencies of relative increase of the indirect costs portion in last decades. First part of the paper refers about previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the cost structure alternation. Consequent part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper results of the survey are introduced and properly discussed. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002973
utb.identifier.rivid RIV/70883521:28120/11:43866387!RIV12-MSM-28120___
utb.identifier.obdid 43866475
utb.identifier.wok 000306544000036
utb.source d-wok
dc.date.accessioned 2012-10-04T12:11:52Z
dc.date.available 2012-10-04T12:11:52Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
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