Impact of Activity-Based Costing on Financial Performance in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00089128" target="_blank" >RIV/00216224:14560/16:00089128 - isvavai.cz</a>
Result on the web
<a href="http://acta.mendelu.cz/64/2/0643/" target="_blank" >http://acta.mendelu.cz/64/2/0643/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201664020643" target="_blank" >10.11118/actaun201664020643</a>
Alternative languages
Result language
angličtina
Original language name
Impact of Activity-Based Costing on Financial Performance in the Czech Republic
Original language description
Looking for factors affecting business performance is one of a central concern of business economists for several years. Activity-Based Costing (ABC) is a management tool that provides additional and more accurate information on the costs and company performance, thus contributes to better manager decision making, and thus has potential to affect the financial performance. This paper aims to investigate the link between the use of ABC among corporations in the Czech Republic and improvement in corporate financial performance. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic sectors. Financial performance was measured by standardized Return on Assets from 2005 to 2011. The ABC expansion among enterprises in the Czech Republic is currently comparable with neighbouring countries, although the extent of its use is lower.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
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
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
64
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
643-652
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84969931578