RECOGNITION AND BEHAVIOR OF VARIABLE AND FIXED COSTS

被引：10
|
作者：
Wagner, Jaroslav [1 ]
机构：
[1] Vysoka Skola Ekon, Fak Financi & Ucetnictvi, CZ-13067 Prague 3, Czech Republic
来源：
POLITICKA EKONOMIE | 2012年 / 60卷 / 05期
关键词：
variable and fixed costs; cost drivers; cost remanence;
D O I：
10.18267/j.polek.869
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper discusses particular issues of recognition and behaviour of fixed and variable costs in the cost model based on integration of advances in microeconomics and business economics. In the first part, analysis of cost drivers in cost modelling is focused. Following results of discussion analytical approaches to modelling of cost drivers are enhanced. In the second part, causes and effects of cost remanence problem in cost model are considered and cost remanence problem is distinguished from other parallel features of cost behaviour in the cost model.
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页码：668 / 678
页数：11
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