Cost Allocation in Economic Activity in a Sample of Accounting Entities

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890241" target="_blank" >RIV/60076658:12510/15:43890241 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Cost Allocation in Economic Activity in a Sample of Accounting Entities
Original language description
The Act no. 563/1991 Coll., on Accounting presents the list of the selected entities. They are for example the contributory organizations, state organizational units, local government units etc. Based on the Income Tax Act, these selected entities must allocate their costs to different types of activities that are either the mission of a non-profit organization or economic activities. The system of cost allocation requires demanding administrative procedures An entity must allocate costs to different activities and within these activities to cost that are and are not subjected to the tax. Examples of common costs include electricity, rent, management of organizations, etc. An entity allocates common overhead costs appropriately by selected criteria, known as the allocation base. The paper discusses a possible formation of an allocation basis for costs common to all activities while noticing the appropriateness of using allocation bases with an impact on profit of non-profit organizatio
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue
ISBN
978-80-7394-536-7
ISSN
2336-6788
e-ISSN
—
Number of pages
5
Pages from-to
245-249
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)