METODY ŘÍZENÍ HOSPODÁRNOSTI NÁKLADŮ

METODY ŘÍZENÍ HOSPODÁRNOSTI NÁKLADŮ
COST MANAGEMENT METHODS

další zdroj:
https://www.edupristine.com/blog/cost-management-in-detail
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4195135/

1)
measurements of resource use quantify the amount of particular resources consumed and the cost associated with their consumption. Examples of some typical measures of resource use are direct labour dollars, materials consuption, space utilization and machine utilization. While the first two measures quantify the direct costs associated with using labour and materials to make products or provide services, the latter two measures contain both a direct costing element and an indirect, opportunity cost element.
One of the factors that limits the precision, if not usefulness, of resource use measures is the reliance that is places on the accountants conception and formulation of costs.

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