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Don´t Ask Accountants How to Manage Costs
[Neptejte se účetních, jak řídit náklady]

Author

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  • Jana Fibírová

Abstract

Accounting is a communication tool, a common "financial language". Separation of management accounting and management itself is a key assumption for complete and reliable information. Role of controller is to define the content and the conception of basic accounting categories (costs, revenues, profits, inflows, outflows, assets and liabilities), to choose criteria of detailed split, to ensure logical link and coordination of this split in particular units and throughout the whole company. Based on product costing management decides about volume and structure of the output, product portfolio enlargement or cut, introduction of a new product. Method ABC is understood as a significant leap in cost recognition and costing pertinence.

Suggested Citation

  • Jana Fibírová, 2012. "Don´t Ask Accountants How to Manage Costs [Neptejte se účetních, jak řídit náklady]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 129-138.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:1:id:308:p:129-138
    DOI: 10.18267/j.cfuc.308
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    Keywords

    Financial management; Accounting; Costing; Allocation; Depreciation; Capacity using; Method ABC; Finanční řízení; Účetnictví; Kalkulace; Odpisy; Využití kapacity; Metoda ABC;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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