Variabilní a fixní náklady z pohledu ekonomické teorie a podnikového ekonomického řízení

Variable and Fixed Costs from the Economic Theory and Company Management Perspective

Jaromír Lazar and Simona Matušková

Politická ekonomie, 2012, vol. 2012, issue 2, 245-264

Abstract: In this paper the microeconomic cost theories are presented as a basic solution for company management in crisis situations. Though the crisis management must be in compliance with accounting legislation. The present accounting methodologies are practiced for last twenty years so they can be analyzed for their strength and weakness. The same is true for managerial accounting and controlling even though their form, organization, and specialization are determined by accounting units themselves. This paper concentrates not only on an assessment of the relations between the rightful legislation and the managerial accounting but also on methods used in company practice currently.

Keywords: hysteresis; Variable costs; remanent costs; accounting reform; margin (search for similar items in EconPapers)
JEL-codes: D24 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.polek.840

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