USE OF ABC CALCULATIONS IN METALLURGICAL PRODUCTION
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F16%3A86100444" target="_blank" >RIV/61989100:27360/16:86100444 - 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
USE OF ABC CALCULATIONS IN METALLURGICAL PRODUCTION
Original language description
The paper focuses on the possibilities of calculation of ABC and their use in metallurgical production, based on the Activity Based Costing calculation method. Primarily, the conditions necessary to ensure the allocation of the cost of sub-activities to cost objects are defined, which are in the final stage of the allocation the products (units of calculation). The article also shows the metallurgical operations (metallurgical facilities), where the use of ABC calculations is not only appropriate, but also beneficial. Also the basic conditions are given about information and organization support of these calculations.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
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
Article name in the collection
METAL 2016: conference proceedings : (reviewed version) : 25th Anniversary International Conference on Metallurgy and Materials : May 25th-27th 2016, Hotel Voronez I, Brno, Czech Republic, EU
ISBN
978-80-87294-67-3
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
1906-1911
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
May 25, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000391251200311