Research the behavior of the assistance toward fixed costs and profit making

• Autorzy: Stancik P , Basl J.
• Języki publikacji: EN

Abstrakty

EN

Contemporary science and business regard controlling as the inseparable part of the modern management concept. The current scientific and practical knowledge of industrial engineering was used as a basis for identification the main tasks of controlling management in an enterprise. The analysis of controlling tasks frequency shows, that the cost calculation and the performance calculation belong among the most frequent tasks, and that there is some kind of evaluation for all (production or nonproduction) areas in enterprises. Lean production is characterized by elimination of redundant, useless or partly necessary processes. Lean production is considered as the basis for the network enterprises and clusters. Individual enterprises are selected to clusters on the basis of rules of outsourcing.

Słowa kluczowe

EN

clusters; fixed costs; profit; costs; profitability of systems

• Wydawca: Polskie Towarzystwo Promocji Wiedzy ; Lublin University of Technology
• Czasopismo: Applied Computer Science
• Rocznik: 2005
• Tom: Vol.1, no 1
• Strony: 25--42
• Opis fizyczny: Bibliogr. 3 poz., fig., tab.

Twórcy

autor

Stancik P

• Department of Industrial Engineering and Management, Faculty of Mechanical Engineering, University of West Bohemia, Univerzitní 8, 306 14 Pilsen, Czech Republic.

autor

Basl J.

• Department of Industrial Engineering and Management, Faculty of Mechanical Engineering, University of West Bohemia, Univerzitní 8, 306 14 Pilsen, Czech Republic.

Bibliografia

• [1] STANČÍK P.: Výzkum chování příspěvku na úhradu fixních nákladů a tvorby zisku ve vztahu k měnícím se vstupním parametrům výrobních jednotek. ZČU, Plzeň 2005.
• [2] ESCHENBACH R.: Controlling. ASPI publisching, s.r.o., 2000.
• [3] VYSUŠIL J.: Manažerská ekonomika: Hlavolam pro nejschopnější. Profess, Praha 1998.