Stručni rad

Innovation of costing system in metallurgical companies

J. Kutač ; Faculty of Metallurgy and Materials Engineering, VŠB – Technical University of Ostrava, Ostrava, Czech Republic
K. Janovska ; Faculty of Metallurgy and Materials Engineering, VŠB – Technical University of Ostrava, Ostrava, Czech Republic
A. Samolejova ; Faculty of Metallurgy and Materials Engineering, VŠB – Technical University of Ostrava, Ostrava, Czech Republic
P. Besta ; Faculty of Metallurgy and Materials Engineering, VŠB – Technical University of Ostrava, Ostrava, Czech Republic

Sažetak

Innovation means creating and implementing new ideas in theory and practice. Generally speaking, companies in the Czech Republic that don’t have a foreign owner behave very conservatively as far as the used costing system is concerned. This also applies to metallurgical companies and foundries. The decision on method of costing calculations should be included in the sphere of strategic decision-making. The strategy must also define how to use method so as to obtain new orders which, as a result, should lead to an increase in production volume, and thereby to higher capacity utilization and also to higher overall sales. The article discusses the innovation of costing system in metallurgical companies.

Ključne riječi

metallurgical production; costing system; innovation; production capacity

Hrčak ID:

110304

URI

https://hrcak.srce.hr/110304

Datum izdavanja:

1.4.2014.

Posjeta: 1.653 *