Activity-based costing applications in the plastics industry - Case study
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F08%3A63507461" target="_blank" >RIV/70883521:28120/08:63507461 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Activity-based costing applications in the plastics industry - Case study
Original language description
This paper is on the practical application of the activity-based costing system in the plastics industry in Central Europe. The majority of the paper is dedicated to a case study of the ABC implementation process in a medium-sized Czech producer of plastic goods. The plastics industry is a fast developing economic sector in Central Europe, and most manufacturers are facing challenges to do with cost optimization as well as diversity of products and operations. Unfortunately, these difficulties limit thesuitability of traditional absorption costing methods. Implementation has been performed as part of the research project, which concentrated on creating a methodology for putting the ABC system in place and measuring the effectiveness of its utilization. The implementation process deals with the method?s theoretical principles, and special attention has been paid to the benefits of ABC implementation for operational and strategic managerial decisions. All end results are discussed in or
Czech name
Využití metody Activity-Based Costing v praxi - případová studie
Czech description
Příspěvek popisuje aplikaci metody ABC v rámci českého plastikářského výrobce.
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GP402%2F07%2FP296" target="_blank" >GP402/07/P296: Implementation methodology of the Actvity-Based Cost Management systems and their influence on the industrial companies performance</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2008
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Isuuses in Global Research in Business and Economic
ISBN
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ISSN
1940-5391
e-ISSN
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Number of pages
14
Pages from-to
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Publisher name
FIZJA International, Orlando USA
Place of publication
Orlando USA
Event location
Orlando USA
Event date
Sep 17, 2008
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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