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Methods Activity Based Costing and Time Driven Activity Based Costing and their using in practice

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076361" target="_blank" >RIV/61989100:27510/10:86076361 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Methods Activity Based Costing and Time Driven Activity Based Costing and their using in practice

  • Original language description

    The article deals with new approaches of methods Activity Based Costing and Time Driven Activity Based Costing for better determination of cost by particular products, processes and logistics chains, than the companies uses the traditional costing methods. Costs are the important element of economy of whole organizations and methods Activity Based Costing and Time Driven Activity Based Costing are suitable tools to decrease the amount of costs. The article compares these methods with one another and also deals with theme in application practice, which is based on the experience of the companies that build up the new costing models through these methods in distribution, manufacturing and public sector.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2010

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Globalizácia a jej sociálno-ekonomické dôsledky '09

  • ISBN

  • ISSN

    1336-5878

  • e-ISSN

  • Number of pages

    7

  • Pages from-to

  • Publisher name

    Žilinská univerzita v Žilině, Fakulta prevádzky a ekonomicky dopravy a spojov

  • Place of publication

    Žilina

  • Event location

    Rajecké Teplice

  • Event date

    Oct 4, 2010

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article