COMPANY COST ANALYSIS METHOD UTILIZATION IN COST CONTROLLING

被引：0

作者：

Foltinova, Alzbeta ^{[1
]}

Dubcova, Gabriela ^{[1
]}

Sloboda, Juraj

机构：

[1] Ekon Univ Bratislave, Fak Podnikoveho Manazmentu, Katedra Podnikovohospodarska, Dolnozemska Cesta 1-b, Bratislava 85235, Slovakia

来源：

PODNIKANIE A KONKURENCIESCHOPNOST' FIRIEM 2010 | 2010年

关键词：

Cost analysis; divergence analysis; total divergence; price divergence; overhead cost divergence; contribution range;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper belongs to a series of scientific and specialized articles as well as a number of published articles on cost controlling. Cost controlling forms one of the most important as well as most complicated phases of the analysis being utilized by management not only for meeting planned objectives but also for operating and strategic company management. Cost analysis is the principal prerequisite for efficient company management and it also creates the basis for evaluating comapany's efficient resource utilization, employees' activities, those of company departments and, at the same time, it is an inevitable instrument for benchmarking. The submitted paper makes outlined methods of company cost analysis accessible for readers. Our priority focus is on cost, volume and profit analyses, as well as that of cost divergences.

引用

页码：78 / 86

页数：9