VLACH, Jarmil. Global Rules and Local Use. In Jindrichovska, I. and Kubickova, D. Proceedings of the 1st International Scientific Conference IFRS. 1st ed. Praha: Anglo-American University Prague, 2013. p. 145 - 153, 8 pp. ISBN 978-80-87658-07-9.
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Basic information
Original name Global Rules and Local Use
Name in Czech Globální podmínky
Name (in English) Global Rules and Local Use
Authors VLACH, Jarmil.
Edition 1. vyd. Praha, Proceedings of the 1st International Scientific Conference IFRS, p. 145 - 153, 8 pp. 2013.
Publisher Anglo-American University Prague
Other information
Original language Czech
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW sborník z konference
Organization unit Faculty of Economics and Administration
ISBN 978-80-87658-07-9
Keywords (in Czech) druh nákladů odpisy finanční náročnosti rozdělení odpovědnosti náklady
Keywords in English sort of cost depreciation financial cost division of responsibility cost
Tags International impact
Changed by Changed by: Ing. Jan Krajíček, Ph.D., učo 27420. Changed: 31. 10. 2013 09:20.
Abstract
This material aspires to starts to evaluate every sorts of corporate cost .costs form the view of modern corporation. Traditionaly there are material cost together with depreciation, salary cost and personal cost, financial cost and other cost. For managerial purposes we distinguish between standard and nonstandard cost. Special attention is devoted to responsibility costing and division of costs. In this modern age, however it is a question whether our understanding of cost should be so narrow and limiting to money that a corporation spends during the course of its production, or whether it should include also the onsts of negative externalities - the damage the company causes to the environment. Therefor the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modern corporation from a broader moce societal perspective.
Abstract (in English)
This material aspires to starts to evaluate every sorts of corporate cost .costs form the view of modern corporation. Traditionaly there are material cost together with depreciation, salary cost and personal cost, financial cost and other cost. For managerial purposes we distinguish between standard and nonstandard cost. Special attention is devoted to responsibility costing and division of costs. In this modern age, however it is a question whether our understanding of cost should be so narrow and limiting to money that a corporation spends during the course of its production, or whether it should include also the onsts of negative externalities - the damage the company causes to the environment. Therefor the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modern corporation from a broader moce societal perspective.
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