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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • e-ISSN

  • 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