Browsing by Author "Kníže, Pavel"
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- ItemOddělené řízení variabilních a fixních nákladů podniku(Technická Univerzita v Liberci, 2010) Kníže, Pavel; Hojná, RadanaSeparate control of variable and fixed costs has sense especially when a company decides about future choices and actions. Variable costs vary with the change in volume of output. Fixed costs provide conditions for the efficient conduct of the business process and remain constant with changes in a range of performance in the short term. This cost structuring is also used in a different setting task to cost centers. Variable costs are recorded as costs of product and basic instrument of their control is calculation. Fixed costs are recorded as costs of period and basic instrument of their control is budget. This cost structuring offers multilateral use in solving decision problems on existing capacity. The most important moment of solving these problems is the quantification and analysis of so-called break-even point - the volume of output at which the revenue covers the costs incurred.