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Effective cost allocation method in an industrial enterprise environment in mining industry

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F19%3A10243634" target="_blank" >RIV/61989100:27360/19:10243634 - isvavai.cz</a>

  • Result on the web

    <a href="http://dx.doi.org/10.1051/e3sconf/201913403015" target="_blank" >http://dx.doi.org/10.1051/e3sconf/201913403015</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1051/e3sconf/201913403015" target="_blank" >10.1051/e3sconf/201913403015</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Effective cost allocation method in an industrial enterprise environment in mining industry

  • Original language description

    The ability to optimize costs based on knowledge of business processes during the period of change represented by the fourth industrial revolution is absolutely crucial. This paper is dedicated to the issue of cost management and allocation of overhead costs using the Activity Based Costing (ABC) method under the condition of an industrial enterprise. The aim of the authors was to propose a model that focuses on the allocation of overhead costs and calculation of assignment rates of overhead activities, which mutually cooperate. The proposed model enables objective stipulation of assignment rates of mutually cooperating overhead activities using exact economic-mathematical methods-The Leontief structural model. It was proven that use of the structural model, even in the case of multiple overhead and primary activities, leads to the considerable simplification of calculations when determining the assignment rates of overhead activities. (C) The Authors, published by EDP Sciences, 2019.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2019

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    E3S Web of Conferences. Volume 134

  • ISBN

  • ISSN

    2267-1242

  • e-ISSN

  • Number of pages

    10

  • Pages from-to

    10

  • Publisher name

    EDP Sciences

  • Place of publication

    Paříž

  • Event location

    Kemerovo

  • Event date

    Nov 25, 2019

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article