HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F17%3A00312078" target="_blank" >RIV/68407700:21630/17:00312078 - isvavai.cz</a>
Result on the web
<a href="http://ufu.utb.cz/konference/proceedings2017.pdf" target="_blank" >http://ufu.utb.cz/konference/proceedings2017.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE
Original language description
The paper deals with a simple but powerful managerial tool named Hour Cost Tariff (HCT) Method and its alternatives, for a different application conditions, after their last completions. The HCT-Method links together the indirect, mostly capacity, costs of the enterprise entities, which are summarized in the operational budget, with their utilized time capacity. The HCT-Method offers wide application in enterprise management control system, primarily in time oriented applications. They are three major application areas, where it acquits oneself well are (1) as a cost-capacity measure of each entity, (2) by product costing - it offers plausible allocation of the indirect costs and (3) in motivation schemes, in relationship to the staff responsibility for the size of the cost items and capacity utilization. But they are many other implications of HCT-Method utilization, namely in the relation to the Target Costing, Investment Decisions, etc. The key application features of the HCT-Method are mentioned, namely the quite original, for specific conditions developed the Controlling alternative, based on the comprehensive statistical theory. The latest version of the Model-3P is briefly described, too.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-653-2
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
1193-1206
Publisher name
Univerzita Tomáše Bati
Place of publication
Zlín
Event location
Zlín
Event date
Apr 26, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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