Time driven activity-based costing as an information source for cost management in the enterprise: case study
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00076354" target="_blank" >RIV/00216224:14560/14:00076354 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5593/sgemsocial2014B22" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2014B22</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2014B22" target="_blank" >10.5593/sgemsocial2014B22</a>
Alternative languages
Result language
angličtina
Original language name
Time driven activity-based costing as an information source for cost management in the enterprise: case study
Original language description
This paper presents a case study of real use of Time driven activity based costing as a cost management tool of which information outputs are used for internal management needs. Financial accounting is a suitable source of information for external subjects, but for cost management in an enterprise is often not enough. Time driven activity based costing theory is described in the literature, but there are only few practical application examples. The paper on the case study of a real medium-sized manufacturing company in the Czech Republic shows how easily and effectively information on product costs, activities and cost centers can be obtained and used from financial and cost accounting supplemented with data from internal company documents. Presented case study demonstrates that it is not necessary to invest a lot of money in expensive software and external consultants to acquire a functional and useful source of information for enterprise cost management.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
SGEM conference on political sciences, law, finance, economics & tourism
ISBN
9786197105261
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
823-830
Publisher name
International Multidisciplinary scientific conferences on social sciences & arts
Place of publication
Sofia, Bulgaria
Event location
Albena, Bulgaria
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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