Evoluce activity based costing
Článekpeer-reviewedpublished Náhled není k dispozici
Datum publikování
2011
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Vydavatel
Univerzita Pardubice
Abstrakt
The key task of company management is to assign the correct amount of costs to one product. Currently exists the many ways how can be allocate the company costs. Some of them are relatively ease and some of them are more sophisticated. The main goal of this paper is to discuss the usage of the “classical” costing methods and
compare it with the concept ABC and its sorts. From this paper flows that “classical”
methods cannot be marked as “bad” and the ABC can not be classified as the best
method in every case. There is described the condition when classical methods are
suitable and when the ABC methods are use more suitable, respectively the classical
methods are unsuitable. Generally is possible to say that with growing number of
products, customers, contracts or distribution channels and if we satisfy them through the same sorts of activities then the ABC is much better method of costing which provides the relevant and interesting data for company management.
Rozsah stran
p. 94-105
ISSN
1211-555X (Print)
1804-8048 (Online)
1804-8048 (Online)
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Zdrojový dokument
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 22 (4/2011)
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Signatura tištěné verze
47940-22
Umístění tištěné verze
Univerzitní knihovna (studovna)
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Klíčová slova
activity-based costing, calculation unit, activity-based management, cost object, costing methods, cost driver