Popis článku
Aplikace kalkulační metody transformačních tabulek na Školním lesním podniku v Kostelci nad Černými lesy.[Application of Matrix Cost Calculation method in the School Forest Enterprise Kostelec nad Černými lesy] 56 - 63.
| Název článku: | Aplikace kalkulační metody transformačních tabulek na Školním lesním podniku v Kostelci nad Černými lesy |
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| Číslo: | 1 |
| Rok: | 2007 |
| Autor: | Zora Lachmanová |
Abstrakt
Nowadays, the realization of costing meets a lot of problems not only in the practise but also in the theoretical sphere. The aim of the work was to deepen the knowledge on questions of cost calculation in the forest enterprise. The process starts with the elements of costs, cost centres up to costing of operations. The Matrix Cost calculation method was applied. The calculations of operations in the forest production departments were completed on the base of total costs. The Matrix concept is useful not only for calculation performing but also as planning, costing, budgeting and controlling instrument.
[Application of Matrix Cost Calculation method in the School Forest Enterprise Kostelec nad Černými lesy] 56 - 63.