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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
  • Simona Matušková


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.

Suggested Citation

  • Jaromír Lazar & Simona Matušková, 2012. "Variabilní a fixní náklady z pohledu ekonomické teorie a podnikového ekonomického řízení
    [Variable and Fixed Costs from the Economic Theory and Company Management Perspective]
    ," Politická ekonomie, University of Economics, Prague, vol. 2012(2), pages 245-264.
  • Handle: RePEc:prg:jnlpol:v:2012:y:2012:i:2:id:840:p:245-264

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    References listed on IDEAS

    1. Gocke, Matthias, 2002. " Various Concepts of Hysteresis Applied in Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 16(2), pages 167-188, April.
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    More about this item


    hysteresis; Variable costs; remanent costs; accounting reform; margin;

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity


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