RT Journal Article
SR Electronic
A1 Poliak, Milos
A1 Hammer, Juraj
A1 Jaskiewicz, Marek
T1 Identification of Costs Structure Change in Road Transport Companies
JF Communications - Scientific Letters of the University of Zilina
YR 2019
VO 21
IS 3
SP 8
OP 12
DO 10.26552/com.C.2019.3.8-12
UL https://komunikacie.uniza.sk/artkey/csl-201903-0002.php
AB The costs of each company on the market are an essential component of financial decision making, not only on the price of the goods and services provided, but also about the business efficiency. In business, services have a significant impact on pricing, but also for deciding on the realization of performances. Costs structure is composed of fixed and variable costs. Changing the costs structure creates assumptions for other decisions, as well as the pricing of the entrepreneur. The goal of this article was to identify, whether there is a change in time of the costs structure.