Activity-Based Costing application methodology for manufacturing industries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509581" target="_blank" >RIV/70883521:28120/10:63509581 - 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

Activity-Based Costing application methodology for manufacturing industries

Original language description

The subject matter of this paper is the detailed consequences of putting in place an Activity-Based Costing system and its structure within the manufacturing industry. Moreover, it defines steps within ABC application, as well as analyzing the input andoutput information and data required for effective utilization of the system. The close bond between cost allocation methodology and application procedures is also determined within this work, thereby describing all the features necessary for effective ABC implementation. The results published herein come from research projects run over a 3-year timeframe, ones focused on the methodology of implementing an Activity-Based Costing system and its resultant influence on the efficiency of manufacturing businesses. The author has conducted a number of ABC system applications in manufacturing industries in order to gather the data and information necessary to define application and allocation principles. The paper reveals two final outcomes. T

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

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2010

Confidentiality

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

Name of the periodical

E+M. Ekonomie a Management

ISSN

1212-3609

e-ISSN

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Volume of the periodical

8

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

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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