All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

THE APPLICATION OF MODERN METHODS OF CALCULATION IN FOUNDRY PRODUCTION

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F21%3A10249499" target="_blank" >RIV/61989100:27360/21:10249499 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.confer.cz/metal/2021/read/4285-the-application-of-modern-calculation-methods-in-foundry-production.pdf" target="_blank" >https://www.confer.cz/metal/2021/read/4285-the-application-of-modern-calculation-methods-in-foundry-production.pdf</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.37904/metal.2021.4285" target="_blank" >10.37904/metal.2021.4285</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    THE APPLICATION OF MODERN METHODS OF CALCULATION IN FOUNDRY PRODUCTION

  • Original language description

    The current business environment is characterized by the constantly changing needs and wishes of customers, technological progress and growing competition. A company which wants to maintain its position on the market must actively work to maintain and increase its competitiveness. A key method of gaining a sustainable competitive advantage is through effective cost management. The basic pillar of cost management is extensive data collection and continuous optimization of established systems through modern management methods. Development of the business environment has caused change in the structure of manufacturing processes and the scope of overhead activities, which have been reflected in an increased differentiation of overhead costs. The complexity of the relationships and causes of costs is becoming so significant that traditional costing methods do not provide sufficient information, creating the need to seek a more sophisticated costing system. The Activity-Based Costing method calculates costs according to activity. The principle of calculation is the allocation of overhead costs to individual defined activities, through which they are assigned to cost objects on the basis of a causal relationship between the economic resource and the cost object. The paper presents modern cost management tools with a focus on the Activity-Based Costing (ABC) calculation method and its application in the field of foundry production. The aim of the paper is to present the implementation of the ABC method through a case study in a selected industrial enterprise and to emphasize its further important role in the management of activities implemented in the enterprise and for the restructuring of company processes and activities. (C) 2021 TANGER Ltd., Ostrava.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

    <a href="/en/project/EF17_049%2F0008399" target="_blank" >EF17_049/0008399: Development of inter-sector cooperation of RMSTC with the application sphere in the field of advanced research and innovations of classical metal materials and technologies using modelling methods</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2021

  • 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 2021 : conference proceedings : 30th Anniversary International Conference on Metallurgy and Materials : May 26 - 28, 2021, Brno, Czech Republic, EU

  • ISBN

    978-80-87294-99-4

  • ISSN

    2694-9296

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    1303-1310

  • Publisher name

    Tanger

  • Place of publication

    Ostrava

  • Event location

    Brno

  • Event date

    May 26, 2021

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article