Evoluce activity based costing

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dc.contributor.author Kuběnka, Michal
dc.contributor.author Špičková, Markéta
dc.date.accessioned 2012-03-29T08:55:58Z
dc.date.available 2012-03-29T08:55:58Z
dc.date.issued 2011
dc.identifier Univerzitní knihovna (studovna)
dc.identifier.issn 1211-555X (Print)
dc.identifier.issn 1804-8048 (Online)
dc.identifier.uri http://hdl.handle.net/10195/42684
dc.description.abstract 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. eng
dc.format p. 94-105
dc.language.iso cze
dc.publisher Univerzita Pardubice cze
dc.relation.ispartof Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 22 (4/2011) eng
dc.subject activity-based costing eng
dc.subject calculation unit eng
dc.subject activity-based management eng
dc.subject cost object eng
dc.subject costing methods eng
dc.subject cost driver eng
dc.title Evoluce activity based costing eng
dc.type Article
dc.identifier.signature 47940-22
dc.peerreviewed yes eng
dc.publicationstatus published eng

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