STRUCTURAL ANALYSIS USED AS A TOOL TO IMPROVE THE ANALYTICAL AND INFORMATIVE FUNCTIONS OF CONTROLLING IN A METALLURGICAL ENTERPRISE

1 JANOVSKÁ Kamila
Co-authors:
1 BESTA Petr 1 VILAMOVÁ Šárka 1 STOCH Milan 1 ŠVECOVÁ Eva 1 HRUBÁ-HENZLOVÁ Anna 1 MARTINKOVÁ Petra
Institution:
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:
1957-1961
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:
342 views / 152 downloads
Abstract

The issue of costs and costing occupies an important place in the data base of industrial controlling. Controlling acquires the information necessary to perform all its functions through the application of various methodologies. Exact methods of decision-making, based on logical and mathematical models, can become an important source of quality information. The use of structural analysis, as one of the exact mathematical methods, can significantly increase the effectiveness and objectivity of internal and corporate management. This article presents the use of structural analysis to verify the existing method of overhead costs allocation in a selected company and introduces a calculation of the final amount of transfer rates per unit of reference variable.

Keywords: Structural analysis, Controlling, metallurgical enterprise

© 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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