Degrees of costs effectiveness

F. Střeleček, P. Kollar, J. Lososová and D. Kopta
Additional contact information
F. Střeleček: University of South Bohemia in Èeské Budìjovice, Agricultural Faculty, Èeské Budìjovice, Czech Republic
P. Kollar: University of South Bohemia in Èeské Budìjovice, Agricultural Faculty, Èeské Budìjovice, Czech Republic
J. Lososová: University of South Bohemia in Èeské Budìjovice, Agricultural Faculty, Èeské Budìjovice, Czech Republic
D. Kopta: University of South Bohemia in Èeské Budìjovice, Agricultural Faculty, Èeské Budìjovice, Czech Republic

Agricultural Economics, 2002, vol. 48, issue 4, 145-154

Abstract: The article deals with the change of costs and its effect upon the change of profit in the monitored firm. The first part is devoted to the theoretical framework of the area. The formula needed for calculating indicators used are stated and described here and economic effects of the degrees of effectivness are explained by the means of graphs and formulas. The second part gives the definition of the degrees of effectiveness. Each of them is characterised by five items where monitored indicators are evaluated and described on the basis of observed data.

Keywords: outputs; costs; profit; price; production volume in natural units; cost per unit; differencial cost per unit; differential cost; expense rate; profitability; output index; cost index; change of output; profit change due to outputs; change of costs due to expense rate (search for similar items in EconPapers)
Date: 2002
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://agricecon.agriculturejournals.cz/doi/10.17221/5295-AGRICECON.html (text/html)
http://agricecon.agriculturejournals.cz/doi/10.17221/5295-AGRICECON.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:caa:jnlage:v:48:y:2002:i:4:id:5295-agricecon

DOI: 10.17221/5295-AGRICECON

Access Statistics for this article

Agricultural Economics is currently edited by Ing. Zdeňka Náglová, Ph.D.

More articles in Agricultural Economics from Czech Academy of Agricultural Sciences
Bibliographic data for series maintained by Ivo Andrle ().