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

Downloads

Published

2020-03-29

Issue

Section

Articles