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Neabsorpční kalkulace
Authors: ŠPIČKOVÁ Markéta
Year: 2009
Type of publication: článek ve sborníku
Name of source: Ekonomika, financie a manažment podniku III.
Publisher name: Ekonomická univerzita v Bratislave
Place: Bratislava
Page from-to: 1-12
Titles:
Language Name Abstract Keywords
cze Neabsorpční kalkulace This article describes the tools of managerial accounting which main task is to deal with company expenditures issues. The article is focused on more modern methods of non-absorption calculations which, in comparison with the traditional calculation methods, are not well known to the public yet. The part of the article devoted to cost classification according to various criteria, characteristics and purpose of potential use. I consider proper classification and subsequent record of expenditures to be the key processes which contribute to optimal cost controlling. In the application part there are the theoretical findings on examples applied. The examples come from the conditions of particular manufacturing company and its specific branch and production processes. This document is influenced and matched to the specific trends of production.
eng Non-absorption Calculation This article describes the tools of managerial accounting which main task is to deal with company expenditures issues. The article is focused on more modern methods of non-absorption calculations which, in comparison with the traditional calculation methods, are not well known to the public yet. The part of the article devoted to cost classification according to various criteria, characteristics and purpose of potential use. I consider proper classification and subsequent record of expenditures to be the key processes which contribute to optimal cost controlling. In the application part there are the theoretical findings on examples applied. The examples come from the conditions of particular manufacturing company and its specific branch and production processes. This document is influenced and matched to the specific trends of production. Absorption and non-absorption calculation;Basis of apportionment; Calculation;Contribution margin;Hours overhead rate;Managerial accounting;Operating results;Variable and fixed costs;

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