This paper aims to investigate the expansion of an advanced management tool - Activity-based costing/management (ABC/M) among Czech companies and to map the level of its utilization. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic...

This paper deals with quality management using ISO 9001 certificate and other similar certificates and with Costs of Quality. Numerous studies claim that quality management increases a company’s performance, mainly measured by operational indicators. The paper aims to find out if there is also...

Corporate competitiveness has been an attention-attracting phenomenon for decades. Nonetheless, this publication aims to deepen its understanding. First and foremost, and as a major contribution, it brings the operationalization of the concept of competitiveness. However, its principal...