Využití konceptu activity based costing a vliv jeho využívání na finanční výkonnost podniků v ČR

Knápková, Adriana; Homolka, Lubor; Pavelková, Drahomíra

Digitální knihovna UPCE
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Univerzita Pardubice
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Publikace vydané Univerzitou Pardubice / Published by the University of Pardubice
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Odborné časopisy / Journals
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Scientific papers of the University of Pardubice
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Series D, Faculty of Economics and Administration
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2014/32 Scientific papers, Series D
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dc.contributor.author	Knápková, Adriana
dc.contributor.author	Homolka, Lubor
dc.contributor.author	Pavelková, Drahomíra
dc.date.accessioned	2015-02-12T09:43:06Z
dc.date.available	2015-02-12T09:43:06Z
dc.date.issued	2014
dc.identifier.issn	1211-555X (Print)
dc.identifier.issn	1804-8048 (Online)
dc.identifier.uri	http://hdl.handle.net/10195/58660
dc.format	p. 41-52	eng
dc.language.iso	cze
dc.publisher	Univerzita Pardubice
dc.relation.ispartof	Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 32 (3/2014)	eng
dc.rights	open access	eng
dc.subject	activity based costing (ABC)	eng
dc.subject	overhead costs	eng
dc.subject	financial performance	eng
dc.subject	performance measurement and management	eng
dc.title	Využití konceptu activity based costing a vliv jeho využívání na finanční výkonnost podniků v ČR	cze
dc.title.alternative	Utilization of activity based costing and the effect of its use on the financial performance of companies in the Czech Republic	eng
dc.type	Article
dc.description.abstract-translated	The article aims to analyse the use of Activity Based Costing (ABC) concept in Czech enterprises and the effect of its use on the financial performance of companies. An extensive questionnaire survey carried out by the Faculty of Management and Economics of TBU in Zlin (a total of 350 enterprises in the Czech Republic) revealed that the ABC is used by approximately 19% of enterprises, which is less in comparison with similar studies conducted in developed countries. The use of the chi-square did not confirm the impact of company´s size, company´s specialization and company´s age on the implementation of ABC. It was also tested whether the utilization of ABC in corporate practice improves the financial performance of companies. As financial performance indicators were selected return on equity and return on assets. The testing was carried out by using student’s t-test. The differences in the achieved performance can not be due to the results considered significant. The results are consistent with the results achieved by Ittner et al. (2002) and Jankala a Silvola (2012). Different conclusions were then drawn by studies done by Kennedy, Affleck-Graves (2001) a Cagwin a Bouwman (2002), which show that the concept of ABC implementation in the system for performance measurement and management is associated with higher performance. It was also found that neither the level of satisfaction with the implementation of ABC has any effect on the financial performance of companies.	eng
dc.peerreviewed	yes	eng
dc.publicationstatus	published	eng
dc.identifier.scopus	2-s2.0-84929458114