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Costing application within a company’s internal management

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Hojná R.

Nauki o Finansach

2013

issue 2 (15)

64-82

Historically, the oldest purpose of costing is to provide information on the costs of individual products, works and services realized by a company aiming to establish itself in the market. This task is well fulfilled by full costing as an important tool for the solution of longterm decision-making tasks in a modern enterprise. Under the constantly changing conditions of a market environment characterized by the permanently increasing share of indirect (overhead) costs in the total costs of a company, the importance of new requirements by managers for the different classification of costs in the costing structure is growing. Besides the division of costs into direct and indirect, an emphasis is placed on the variable and fixed costs classification. The costing then provides a different view on the calculated items, unlike a simple allocation to a certain output. The application of variable costing considerably contributes to the improvement of the cost management process in enterprises.

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1 Nauki o Finansach

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Costing application within a company’s internal management