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Differences in the Cost Calculation for Construction Work, Road Transport and Water Supply

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21260%2F19%3A00355573" target="_blank" >RIV/68407700:21260/19:00355573 - isvavai.cz</a>

  • Alternative codes found

    RIV/00216305:26110/19:PU133323

  • Result on the web

    <a href="https://doi.org/10.1088/1757-899X/603/3/032086" target="_blank" >https://doi.org/10.1088/1757-899X/603/3/032086</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1088/1757-899X/603/3/032086" target="_blank" >10.1088/1757-899X/603/3/032086</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Differences in the Cost Calculation for Construction Work, Road Transport and Water Supply

  • Original language description

    This paper presents a method of cost and price calculation of construction work, road transport and water and sewerage charges in the Czech Republic. Costs represent an important economic category that is closely related to the price. Each company must perfectly manage costing, especially absorption costing, which consists of budgeting overhead costs on the production (performance, products and services). Absorption costing is characterized by including indirect (overhead) costs together with direct costs of production into the calculation, i.e. it must absorb them completely into the costs. The absorption method is represented by the surcharge calculation. However, creating the calculation formula for absorption costing and the procedure of cost and price calculation have their specifics in various branches of the economy. Differences can be seen in examples of selected case studies. They deal with the representative cost and price calculation of construction work on a particular construction, cost and price calculation of the road transport and one-component and two-component cost and price calculation of the water and sewerage charges. All types of calculation must reflect the economic situation of the company marketing of a new product. The diversity of the product types mentioned above indicates the need for other inputs in the calculation and different calculation procedures. Without mastering absorption costing, it is not possible to introduce more accurate calculation methods, such as the Dynamic Calculation with Contribution Margin or in the next step implement the Balanced Scorecard. Correct absorption costing can be checked by the fact that the sum of all company production costs must correspond to the sum of the financial accounting cost accounts. However, cost control is not the subject of this article.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50202 - Applied Economics, Econometrics

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

    IOP Conference Series: Materials Science and Engineering

  • ISBN

  • ISSN

    1757-8981

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    1-9

  • Publisher name

    Institute of Physics Publishing

  • Place of publication

    London

  • Event location

    Praha

  • Event date

    Jun 17, 2019

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article

    000562099101097