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COST MANAGEMENT AND PRODUCT COSTING, EVIDENCE FROM THE PRACTICE OF MEDIUM-SIZED BREWERY IN THE CZECH REPUBLIC
(STEF92 Technology, 2015, MUNZAROVA, S., VAVRA, J., BEDNARIKOVA, M., VLCKOVA, V., RITSCHELOVA, A.)
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A product costing, if properly formed, belongs to the important cost management tools as its outputs play important role within management control and decision making processes. Changes in the market, that are a daily reality for today businesses, cause the changes in procedures and tools that management uses to manage its business operations. Also, as published many times, the management accounting systems together with procedures of the product costing doesn't remain unaffected. But what are the changes within m...



