Kalkulace nákladů a její význam pro tvorbu cen

• Authors: Ladislav Šolc , Gabriela Švejdová , Tsolmon Jambal

Title variants

EN

Costs calculation and its importance for determination of prices

• Languages of publication: CS

Abstracts

EN

Monitoring of costs management is necessary on the matter - of - fact point of view too, it means accordance with efforts or products and services. It is ensured by the calculation of proper costs. Costs calculation serves to in-house prices determination in efforts section, budgets formation, control and analysis of efforts efficiency and profitability and to costs limiting. Costs calculation creates the writing view of particular costs components and their total sum on the cost unit. Cost unit is the exact effort (product, service) representatived of homogeneous production with the district measuring unit for example weight, lenght, time etc. Units can be contracting too.

Keywords

EN

cost structuring; costing model; total costs; absorption costing; purchase and sales calculation; lower price transmission business margin; the great of sales; selling expenses; price politicy; cover contribution; fix costs; variable costs; revenues

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2009
• Volume: 2
• Pages: 23-34

Dates

published

22.12.2009

Contributors

author

Ladislav Šolc

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Gabriela Švejdová

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Tsolmon Jambal

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail], Redakce Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic