DIAGNOSIS OF COSTS IN METALLURGICAL ENTERPRISE

1 VOZŇÁKOVÁ Iveta
Co-authors:
2 KRAWCZYK-SOŁTYS Agnieszka
Institutions:
1 VSB - Technical University of Ostrava, Ostrava, Czech Republic, EU, iveta.voznakova@vsb.cz
2 University of Opole, Faculty of Economics, Opole, Poland, EU, akrawczyk.soltys@uni.opole.pl
Conference:
24th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, June 3rd - 5th 2015
Proceedings:
Proceedings 24th International Conference on Metallurgy and Materials
Pages:
1769-1774
ISBN:
978-80-87294-58-1
ISSN:
2694-9296
Published:
12th January 2015
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
50 views / 10 downloads
Abstract

The high cost of inputs and their continual change, efforts to retain core employees, unrealistic environmental standards, limits, taxes, levies and fees are increasing at the Czech metallurgical companies fixed costs and making them less competitive. This makes diagnosis costs in metallurgical companies, records any changes to the cost, consistently looks for the causes of changes including conservation point of view of an individual approach, even more important than before. Whether you choose already being used new or traditional approaches to monitoring, control and evaluation of costs using economic and mathematical methods, the needs of current metallurgical companies must be especially met - to achieve a radical increase in the effectiveness of all available company resources.

Keywords: Costs, Break Even Point, CVP analysis, Regression analysis, Time lines, Benford's Law

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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