Browsing by Author "Růžička, Martin"
Now showing 1 - 4 of 4
Results Per Page
Sort Options
- ItemVyužití kalkulací při řízení podnikuRůžička, Martin
- ItemVyužití kalkulací při řízení podniku(Technická Univerzita v Liberci, 2012) Růžička, Martin; Hojná, RadanaCalculations have been an essential part of a company management. In the course of time, their use extended. ?Calculation system? is considered to be an indispensable element of a company information system along with accounting, budgeting, statistics and operative records. Traditionally, the main function of a calculation system is a creation of long-term valid procedures. In order for the company to be profitable, these procedures calculate a cost price quantification and fix prices. Nowadays, there is a demand for an adaption of calculation system to match exacting information requirements. New, so called, ?calculation controlling conception? is much more extensive and almost boundless. It complies with a whole range of business particularities, whether it relates to different market orientations, various products, diverse distribution ways or an individual cost development. Close attention is paid to causes and place of costs? origin, responsibility for costs and their susceptiveness. The use of software support in costs management is not an exception these days. This way the company management gets a very well organized set of information for administration.
- ItemVzorový postup přípravy výroby součástí metodou CAD-CAMRůžička, Martin