SURVEY OF THE PRODUCT COSTING METHODS USED IN CZECH REPUBLIC

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866370" target="_blank" >RIV/70883521:28120/11:43866370 - 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

SURVEY OF THE PRODUCT COSTING METHODS USED IN CZECH REPUBLIC

Original language description

This paper presents the results of the survey focused on the usage of the different types of product costing methods in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared with one another, in orderto prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properlydiscussed.

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2011

Confidentiality

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

Name of the periodical

Proceedings of the International Conference Accounting and Management Information Systems

ISSN

2247-6245

e-ISSN

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Volume of the periodical

Neuveden

Issue of the periodical within the volume

6

Country of publishing house

RO - ROMANIA

Number of pages

9

Pages from-to

129

UT code for WoS article

000296318700071

EID of the result in the Scopus database

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