How to manage the costs of service departments using Activity-Based Costing

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508642" target="_blank" >RIV/70883521:28120/09:63508642 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

How to manage the costs of service departments using Activity-Based Costing

Original language description

This paper describes issues affecting the managing of service department costs and their accurate allocation to the principal departments of companies. Accurate service department cost allocation is considered the most important condition for precise product costing. The first part of paper contains a definition of service departments. This is followed by elementary costing techniques and a discussion on their usage for overhead and service costs. The activity-based costing method is considered the mostbeneficial for managing this group of costs. In addition, there is an explanation on delineating the structure of activities in ABC, as well as how to distinguish between primary and secondary activities. Afterwards, the allocation procedures within service departments are analyzed on the basis of case studies performed, plus the challenge represented by reciprocal outputs and the self-consumption of service departments? outputs is outlined. A number of allocation techniques are capable

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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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)

Publication year

2009

Confidentiality

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

Name of the periodical

International Review of Business Research Papers

ISSN

1832-9543

e-ISSN

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Volume of the periodical

V.

Issue of the periodical within the volume

4

Country of publishing house

AU - AUSTRALIA

Number of pages

11

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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