Implementation of activity-based costing in heat treatment processes

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F18%3A10240944" target="_blank" >RIV/61989100:27360/18:10240944 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Implementation of activity-based costing in heat treatment processes
Original language description
The paper describes a case study of the Activity-Based Costing application in a selected metallurgical enterprise which operates heat treatment processes of metallic materials. Activity-Based Costing (abbr. ABC method) principle is different from the traditional approach of costing methods because it allocates consumed resources to the particular activities in order to achieve distribution of overheads according to real causality of their origin. These activities consume resources and at the same time, they are consumed by cost objects themselves. The analysis of the activities defines cost drivers, which make it possible to express a causal relation among consumed resources and cost objects. Activity-Based Costing assumes that the cause of costs is the activities, not the products directly. The goal of this paper is a case study of Activity-Based Costing application for costs evaluation in the case of a specific heat treatment process. (C) 2018 TANGER Ltd., Ostrava.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
METAL 2018 : conference proceedings : reviewed version : 27th International Conference on Metallurgy and Materials : May 23rd-25th 2018, Hotel Voronez I, Brno, Czech Republic, EU
ISBN
978-80-87294-84-0
ISSN
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e-ISSN
neuvedeno
Number of pages
7
Pages from-to
1863-1869
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
May 23, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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