Implementation of ERP system and its effects on modern management accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F12%3A43921814" target="_blank" >RIV/49777513:23510/12:43921814 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Implementation of ERP system and its effects on modern management accounting

Popis výsledku v původním jazyce

Implementation of Enterprise Resource Planning (ERP) system is questionable and cost-intensive activity of enterprises. ERP is the software program that integrates information across the enterprise function. Given the fact that the overhead costs are generally increasing and represent significant portion of the overall costs, more detailed management and calculation of these costs is required. This is connected with creation of the Activity Based Costing (ABC) and Activity Based Management (ABM) methods. ABC is based on the substance of costs incurred in the enterprise. All costs are incurred in connection with particular activities within the enterprise. Therefore, it is critical to correctly define the individual activities and their relation to theparticular costs (cost driver). One of the challenges to ABM adoption has been the increase in ERP systems and its implementation. One of the leaders of enterprise software product is "Systems, Application and Products" (SAP), which provi

Název v anglickém jazyce

Implementation of ERP system and its effects on modern management accounting

Popis výsledku anglicky

Implementation of Enterprise Resource Planning (ERP) system is questionable and cost-intensive activity of enterprises. ERP is the software program that integrates information across the enterprise function. Given the fact that the overhead costs are generally increasing and represent significant portion of the overall costs, more detailed management and calculation of these costs is required. This is connected with creation of the Activity Based Costing (ABC) and Activity Based Management (ABM) methods. ABC is based on the substance of costs incurred in the enterprise. All costs are incurred in connection with particular activities within the enterprise. Therefore, it is critical to correctly define the individual activities and their relation to theparticular costs (cost driver). One of the challenges to ABM adoption has been the increase in ERP systems and its implementation. One of the leaders of enterprise software product is "Systems, Application and Products" (SAP), which provi

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 8th European Conference on Management, Leadership and Governance

ISBN

978-1-908272-76-8

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

514-521

Název nakladatele

Academic Publishing International Limited

Místo vydání

Reading

Místo konání akce

Paphos, Kypr

Datum konání akce

8. 11. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000321614900065