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Efficiency and economy 1 Functional classification of costs 1 Top performance criterion 1 Vrcholové kritérium výkonnosti 1 Účelové členění nákladů 1 Účinnost a hospodárnost 1
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Knapová, Bohuslava 1
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Český finanční a účetní časopis 1
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The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
Knapová, Bohuslava - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 99-106
Costs for management follow the purpose of the expenditure of economic resources on the output, the centre, the activity and the adequacy of their expenditure to this purpose. The economy management of costs is a component of the operative management in conditions of existing capacities which...
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