Rationalization of Small Induction Machines

Authors

  • Eva Vitkova Brno University of Technology, Brno
  • Vitezslav Hajek Brno University of Technology, Brno
  • Hana Kuchynkova Brno University of Technology, Brno

Abstract

The work deals with the possibility of
assessment of optimal costs for a specific product. In this
paper it is described the sphere of costs, their segmentation
and assessment. From the aspect of product price
calculation it is very important to set a price level of
particular costs. The price level must be acceptable from the
aspect the whole company economics (returns).

Author Biographies

Eva Vitkova, Brno University of Technology, Brno

Faculty of Electrical Engineering and Communication
Department of Power Electrical and Electronic Engineering

Vitezslav Hajek, Brno University of Technology, Brno

Faculty of Electrical Engineering and Communication
Department of Power Electrical and Electronic Engineering

Hana Kuchynkova, Brno University of Technology, Brno

Faculty of Electrical Engineering and Communication
Department of Power Electrical and Electronic Engineering

References

B. KRÁL, et al.” Managerial Accounting” 1st edition.

Prague:Management Press, 2003. 547 p. ISBN 80-7261-062-7

J. LAZAR, ” Manažerské účetnictví kontrola a řízení nákladů

v praxi.” 1st edition. Prague: GRADA Publishing, 2001. 152 p.

ISBN 80-7169-985-3

J. SEDLÁČEK ” Účetnictví pro manažery. 1st edition. Prague:

GRADA Publishing, 2005. 228 p. ISBN 80-247-1195-8

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Published

2020-03-29

Issue

Section

Articles