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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]

Author

Listed:
  • Jaromír Lazar
  • Simona Matušková

Abstract

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, Prague University of Economics and Business, vol. 2012(2), pages 245-264.
    • Handle: RePEc:prg:jnlpol:v:2012:y:2012:i:2:id:840:p:245-264
    DOI: 10.18267/j.polek.840
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    References listed on IDEAS

    as
    1. Bala V. Balachandran & Lode Li & Robert P. Magee, 1987. "On the allocation of fixed and variable costs from service departments," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 164-185, September.
    2. repec:bla:jecsur:v:16:y:2002:i:2:p:167-88 is not listed on IDEAS
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    More about this item

    Keywords

    hysteresis; Variable costs; remanent costs; accounting reform; margin;
    All these keywords.

    JEL classification:

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

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