Rozlišení a chování variabilních a fixních nákladů [Recognition and Behavior of Variable and Fixed Costs]

The paper discusses particular issues of recognition and behaviour of fixed and variable costs in the cost model based on integration of advances in microeconomics and business economics. In the first part, analysis of cost drivers in cost modelling is focused. Following results of discussion analytical approaches to modelling of cost drivers are enhanced. In the second part, causes and effects of cost remanence problem in cost model are considered and cost remanence problem is distinguished from other parallel features of cost behaviour in the cost model.