This article was supported by the Slovak Research and Development Agency under the contract No. LPP-0384-09: “Koncept HCS modelu 3E vs. koncept Corporate Social Responsibility (CSR).”

The paper is also a part of submitted KEGA project No. 037STU-4/2012 “Implementation of the subject “Corporate Social Responsibility Entrepreneurship” into the study programmed Industrial management in the second degree at MTF STU Trnava”.

1.1 Importance of the concept of CSR

1.2 Cost sectoral chain

1.3 Externalization of costs

1.4 The course of cost externalization in the company

1.5 The proposal for modified cost sectoral chain in accordance with concept of

CSR as a tool for sustainable competitiveness of engineering company

What is important when you formed an opinion on the company ?

Do you prefer a product of the company that ...?

Cost chain captures the cost structure inside the company. It captures accrued costs, value added at each stage of chain.

Externalities defines A. C. Pigou as a situations where one

economic activity subject brings another economic subject

certain costs or benefits, or advantages without the subject

was not compensated, or have to pay for them. Externalities

are not figured to calculations in economic entity.

The company opportunities that take on externalization:Reduction of salaries of employees

Reducing investment in technology

Reduce the cost of advertising

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Reduction of production cost

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Reduction in value added

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Reducing the cost of sales

1. SLÁVIK, Š. Strategický manažment. Bratislava: SPRINT, 2005. 403 s.

ISBN 80-89085-49-0

2. www.scss.sk

3. http://publview.stuba.sk/view_publ.php?dv=1&kd=-2&roh=-

1&a=91907&chb_pdr=-1&nz_typ=4

4. http://www.scss.sk/index.php?categoryid=14&p16_sectionid=25