Use of the Activity-Based Costing information outputs for managerial decisions
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F08%3A63507671" target="_blank" >RIV/70883521:28120/08:63507671 - 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
Use of the Activity-Based Costing information outputs for managerial decisions
Original language description
Article primary deals with the field of the Management accounting information systems and its relations with the strategic managerial decisions. Article describes the structure of the information outputs of the process costing systems, which are represented by the Activity-Based Costing (ABC) system. In the following part of the article author describes the utilization of these information for support of the manager?s decision making. Traditionally the ABC systems are used for the getting the better quality information about the product and customers costs. Effectively utilized ABC system is able to support the wide range of the decision making areas. The consequences and other features of Activity-Based Management system are described in this article.The results of the article are based on the ABC/M implementation projects made by the author.
Czech name
Využití metody Activity-Based Costing pro manažerská rozhodování
Czech description
Článek se zabývá oblastí využití účetních systému pro manažerská rozhodování stzrategického charakteru. Popisuje strukturu informačních výstupů procesních nákladových systémů, které jsou reprezentovány matodou ABC. V další části se autor zabývá využitímtohoto procesního nákladového systému a jeho podporu manažerským rozhodnutím.
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/GA202%2F06%2F0419" target="_blank" >GA202/06/0419: Formation of electrorheological structures and their chracterization</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
Sborník konference "Majska konferencija o strategijskom Menadžmentu"
ISBN
86-80987-38-7
ISSN
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e-ISSN
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Number of pages
1
Pages from-to
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Publisher name
University Belgrade
Place of publication
Bor, Srbsko
Event location
Zaječar, Srbsko
Event date
Jun 7, 2008
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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