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. The paper is focused to the variability of costs, cost behaviour and discusses the issues of sticky costs. The main goal of this paper is to analyze the issue of the author's project targeted at the topic of cost behaviour and its projection to the costing systems and confront it with the current state of knowledge in the field. Special attention is paid to the phenomenon of the sticky cost It highlights the importance of this topic at this time of adverse economic developments.The first part of the paper analyzes the general historical changes in the enterprise's cost structures. There is also analyzed the cost behaviour and variability of costs due to the standard view of company performance. Attention is also paid to current view on the issue of costing systems and costing methods.In the second part there are presented findings of completed surveys as proof of the relevance of this issue. From the researches it was found that in recent years there has been a rise in the share of indirect costs up to 40% (till 2009), while almost half of the companies shows steady growth in the portion of these costs. Discussion then follows of this section, in which special attention is paid to area of sticky costs. The author further provides additional research hypotheses and research questions which underlines the need for further exploration of this issue.JEL Classification : D23, D24Keywords: cost behaviour, cost variability, sticky costs, cost remanence, variable costs, fixed costs, cost management.IntroductionCost management is one of the most important issue of company performance and company financial management. Also the issue of the costing systems, methods and techniques is one of the important features of cost management and management accounting. We can observe a continuously growing importance of cost management systems quality that is caused by dramatic changes in business environment. Ecological, economical, social and environmental problems, as well as challenges connected with developing of the consumers, make the companies concerned with existing level and quality of relationship between them and the society, their employees and their consumers. On the one hand new challenges and expectations of the consumers force the companies to develop and introduce policies which foresee their strategy as for dealing with social, ecological and other problems. On the other hand such actions of the companies positively influence their image, increase competitiveness and lead to higher market value (Bilan, 2013).Due to growing competition on globalized markets, companies need the more accurate information about the profitability of their products, customers or markets. All these problems carry higher need for understanding of the consumed costs by different activities and other different areas where the costs play the important role. This change in the business environment is associated also with the suitable change of structure and organization of company activities and structure of products. The importance of these problems has significantly increased during the economic crisis, because many enterprises in the world reduced their performance. According to Belas et al. (2014) average performance of small and medium enterprises decreased by 15.80% in the Czech Republic and 18.78% in Slovakia at this time.The main goal of this paper is to discuss the problems related to the cost behaviour, variability of cost groups and the stickiness of costs in relation to researches carried out by this article's author. The special focus of this paper is to analyze the previously performed research surveys in this field and introduce the importance of the cost variability issues in context of manufacturing companies in Czech Republic. Effort of this paper is also to demonstrate the inadequacy of traditional assessment of cost behaviour based only on the relationship to the volume of production. …

Cost Variability and Cost Behaviour in Manufacturing Enterprises