The complex dynamics of world financial markets yield inherent uncertainty and the prospect of periods of enhanced volatility. The turbulent global economic and regulatory environment of the past few years has certainly illustrated this reality. As investment managers interpret clients’...

Cost reduction is usually confronted with conflicts and resistance. Besides planning and controlling measures the management accounting literature discusses behavioral and organizational factors (e.g., top management commitment, participation, cost culture) in order to overcome this resistance....

Cost functions as the foundation of managerial decision making usually assume a linear cost function with fixed and variable costs. The latter are dominantly regarded as being identical for increasing and for decreasing activity levels. However, empirical research shows that the decline in costs...

The problem of accounting, analysis, and cost control in the companies significantly increased nowadays. Cost management is relevant because the achievement of sustainable competitive advantage today is possible only if there is a lower, compared to other manufacturers, the cost of the products....

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern...

Cost management systems presented in the literature of the subject are of a universal character and are not always adjusted to the needs of sectorial implementation. Therefore, the reason for undertaking the research described in the hereby article is the following research problem: What is the...

Considered problematic aspects of cost management. The main components of the existing models of government expenditure and proposed order of implementation of advanced management mechanism.

В настоящее время существенно выросла проблема учета, анализа и контроля затрат на предприятиях. Вопрос управления затратами актуален потому, что достижение...

В статье рассмотрены основные научно-теоретические подходы к управлению издержками на предприятиях, а также разработан соответствующий инструментарий их...

Статья посвящена вопросам формирования основных теоретических положений концепции управления издержками предприятий дорожного хозяйства, которая базируется...