The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F14%3A86093346" target="_blank" >RIV/61989100:27360/14:86093346 - 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
The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production
Original language description
This article is focused on the issue of overhead costs allocation used for target costing. The first phase is allocation of overhead costs of secondary (supporting) cost centres to the primary (production) cost centres. In the second phase, the overheadcosts of the primary cost centres are allocated to products or activities. The commonly used allocation key includes the standards of labour input in the production process. The analysis in this article highlights the inappropriateness of using this allocation key in the calculations used in price negotiations.
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
METAL 2014: 23rd International Conference on Metallurgy and Materials: conference proceedings : May 21st-23rd 2014, hotel Voroněž I, Brno, Czech Republic, EU
ISBN
978-80-87294-54-3
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
1776-1780
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
May 21, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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