Agric. Econ. - Czech, 2002, 48(4):145-154 | DOI: 10.17221/5295-AGRICECON

Degrees of costs effectiveness

F. Střeleček, P. Kollar, J. Lososová, D. Kopta
University of South Bohemia in Èeské Budìjovice, Agricultural Faculty, Èeské Budìjovice, Czech Republic

The article deals with the change of costs and its effect upon the change of profit in the monitored firm. The first part is devoted to the theoretical framework of the area. The formula needed for calculating indicators used are stated and described here and economic effects of the degrees of effectivness are explained by the means of graphs and formulas. The second part gives the definition of the degrees of effectiveness. Each of them is characterised by five items where monitored indicators are evaluated and described on the basis of observed data.

Keywords: outputs, costs, profit, price, production volume in natural units, cost per unit, differencial cost per unit, differential cost, expense rate, profitability, output index, cost index, change of output, profit change due to outputs, change of costs due to expense rate

Published: April 30, 2002  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Střeleček F, Kollar P, Lososová J, Kopta D. Degrees of costs effectiveness. Agric. Econ. - Czech. 2002;48(4):145-154. doi: 10.17221/5295-AGRICECON.
Share...
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Brigham E. F., Gapenski L. C. (1997): Financial Management: theory and practice. 8. ed., The Dryden Press Forth Worth/ Orlando, 1 192 s.
    2. Kovanicová D., Kovanic P. (1999): Poklady skryté v úèetnictví. Díl 2, Finanèní analýza úèetních výkazù. 4. vyd., Polygon Praha, 288 s.
    3. Schroll R., Král B., Janout J. (1997): Manažerské úèetnictví. Bilance Praha, 461 s.
    4. Støeleèek F. (1991): Analýza podnikatelské èinnosti. VŠZ Praha, 61 s.
    5. Støeleèek F. (1992): Analýza podnikatelské èinnosti II. 1. vyd., ZF JU Èeské Budìjovice, 86 s.
    6. Synek M. (2000): Manažerská ekonomika. 2. vyd., Grada Publishing Praha, 475 s.

    This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY NC 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content