Time driven activity-based costing as an information source for cost management in the enterprise: case study

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00076354" target="_blank" >RIV/00216224:14560/14:00076354 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.5593/sgemsocial2014B22" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2014B22</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5593/sgemsocial2014B22" target="_blank" >10.5593/sgemsocial2014B22</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Time driven activity-based costing as an information source for cost management in the enterprise: case study

Popis výsledku v původním jazyce

This paper presents a case study of real use of Time driven activity based costing as a cost management tool of which information outputs are used for internal management needs. Financial accounting is a suitable source of information for external subjects, but for cost management in an enterprise is often not enough. Time driven activity based costing theory is described in the literature, but there are only few practical application examples. The paper on the case study of a real medium-sized manufacturing company in the Czech Republic shows how easily and effectively information on product costs, activities and cost centers can be obtained and used from financial and cost accounting supplemented with data from internal company documents. Presented case study demonstrates that it is not necessary to invest a lot of money in expensive software and external consultants to acquire a functional and useful source of information for enterprise cost management.

Název v anglickém jazyce

Time driven activity-based costing as an information source for cost management in the enterprise: case study

Popis výsledku anglicky

This paper presents a case study of real use of Time driven activity based costing as a cost management tool of which information outputs are used for internal management needs. Financial accounting is a suitable source of information for external subjects, but for cost management in an enterprise is often not enough. Time driven activity based costing theory is described in the literature, but there are only few practical application examples. The paper on the case study of a real medium-sized manufacturing company in the Czech Republic shows how easily and effectively information on product costs, activities and cost centers can be obtained and used from financial and cost accounting supplemented with data from internal company documents. Presented case study demonstrates that it is not necessary to invest a lot of money in expensive software and external consultants to acquire a functional and useful source of information for enterprise cost management.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

SGEM conference on political sciences, law, finance, economics & tourism

ISBN

9786197105261

ISSN

—

e-ISSN

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Počet stran výsledku

8

Strana od-do

823-830

Název nakladatele

International Multidisciplinary scientific conferences on social sciences & arts

Místo vydání

Sofia, Bulgaria

Místo konání akce

Albena, Bulgaria

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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