Innovation means creating and implementing new ideas in theory and practice. Generally speaking, companies inthe Czech Republic that don’t have a foreign owner behave very conservatively as far as the used costing system isconcerned. This also applies to metallurgical companies and foundries. The decision on method of costing calculationsshould be included in the sphere of strategic decision-making. The strategy must also deĀ ne how to usemethod so as to obtain new orders which, as a result, should lead to an increase in production volume, and therebyto higher capacity utilization and also to higher overall sales. The article discusses the innovation of costing systemin metallurgical companies.
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