USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F21%3A00002285" target="_blank" >RIV/75081431:_____/21:00002285 - isvavai.cz</a>
Result on the web
<a href="https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf" target="_blank" >https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
Original language description
This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50703 - Transport planning and social aspects of transport (transport engineering to be 2.1)
Result continuities
Project
<a href="/en/project/LTC19009" target="_blank" >LTC19009: Autonomous mobility in the context of regional development</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Scientific Journal of Silesian University of Technology. Series Transport
ISSN
0209-3324
e-ISSN
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Volume of the periodical
111/2021
Issue of the periodical within the volume
neuvedeno
Country of publishing house
PL - POLAND
Number of pages
10
Pages from-to
151-160
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85110438290