Title:	Vypovídací schopnost kalkulace nákladů dle jejího typu
Other Titles:	Information ability of cost calculation according to its type
Authors:	Kozáková, Petra
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2012, č. 4, s. 82-87.
Issue Date:	2012
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/2012-4.pdf http://hdl.handle.net/11025/16246
ISSN:	1805-0603
Keywords:	výkonnost;soutěž;cenová kalkulace;kalkulace nákladů;nekompletní kalkulace nákladů;aktivita závislá na rozpočtu
Keywords in different language:	performance;competition;cost calculation;full cost calculation;incomplete-cost calculation;activity based costing
Abstract in different language:	Currently it is necessary for every company to be able to react to changing market conditions. So it is also necessary to be concerned with question of costs and revenues. That´s why quality and update cost calculation should have point in business management. The paper aims to show not only general importance of cost calculation but especially to verify information ability of different types of cost calculation aplied in the business of road lorry transport. This field is discussed relatively often and competition there permanently increases. Generally there are mentioned a lot of strengths and weaknesses of various types of cost calculation in special literary sources. Then by using concrete data the paper shall verify if results of various cost calculation differ or not. Then it is also possible to say if we could suggest the optimal cost calculation for the chosen business. The verification is based on application of calculation of full cost, calculation of incomplete costs and method Activity Based Costing.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 4 (2012) Číslo 4 (2012)

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