Variable and Fixed Costs from the Economic Theory and Company Management Perspective
AbstractIn 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.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Politická ekonomie.
Volume (Year): 2012 (2012)
Issue (Month): 2 ()
Postal: Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
Find related papers by JEL classification:
- D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gocke, Matthias, 2002. " Various Concepts of Hysteresis Applied in Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 16(2), pages 167-88, April.
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