Process-Oriented Managerial Accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874464" target="_blank" >RIV/70883521:28120/16:43874464 - 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
Process-Oriented Managerial Accounting
Original language description
The paper discusses latest trends in Business Process Management and modern cost accounting methods, especially, process-oriented managerial accounting methods such as Activity Based Costing, Throughput Accounting and Lean Accounting. According to the research, cost reduction is one of the improvement goals in process management. Therefore, it is advisable to integrate these approaches so process owners can monitor costs of their processes. The paper shows possibilities in integrating process models with accounting to provide such information.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
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Volume of the periodical
22
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
3
Pages from-to
225-227
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84960417628