Implementation of ERP system and its effects on modern management accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F12%3A43921814" target="_blank" >RIV/49777513:23510/12:43921814 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Implementation of ERP system and its effects on modern management accounting
Original language description
Implementation of Enterprise Resource Planning (ERP) system is questionable and cost-intensive activity of enterprises. ERP is the software program that integrates information across the enterprise function. Given the fact that the overhead costs are generally increasing and represent significant portion of the overall costs, more detailed management and calculation of these costs is required. This is connected with creation of the Activity Based Costing (ABC) and Activity Based Management (ABM) methods. ABC is based on the substance of costs incurred in the enterprise. All costs are incurred in connection with particular activities within the enterprise. Therefore, it is critical to correctly define the individual activities and their relation to theparticular costs (cost driver). One of the challenges to ABM adoption has been the increase in ERP systems and its implementation. One of the leaders of enterprise software product is "Systems, Application and Products" (SAP), which provi
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
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 8th European Conference on Management, Leadership and Governance
ISBN
978-1-908272-76-8
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
514-521
Publisher name
Academic Publishing International Limited
Place of publication
Reading
Event location
Paphos, Kypr
Event date
Nov 8, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000321614900065