Cost Allocation in Economic Activity in a Sample of Accounting Entities

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890241" target="_blank" >RIV/60076658:12510/15:43890241 - 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

Cost Allocation in Economic Activity in a Sample of Accounting Entities

Popis výsledku v původním jazyce

The Act no. 563/1991 Coll., on Accounting presents the list of the selected entities. They are for example the contributory organizations, state organizational units, local government units etc. Based on the Income Tax Act, these selected entities must allocate their costs to different types of activities that are either the mission of a non-profit organization or economic activities. The system of cost allocation requires demanding administrative procedures An entity must allocate costs to different activities and within these activities to cost that are and are not subjected to the tax. Examples of common costs include electricity, rent, management of organizations, etc. An entity allocates common overhead costs appropriately by selected criteria, known as the allocation base. The paper discusses a possible formation of an allocation basis for costs common to all activities while noticing the appropriateness of using allocation bases with an impact on profit of non-profit organizatio

Název v anglickém jazyce

Cost Allocation in Economic Activity in a Sample of Accounting Entities

Popis výsledku anglicky

The Act no. 563/1991 Coll., on Accounting presents the list of the selected entities. They are for example the contributory organizations, state organizational units, local government units etc. Based on the Income Tax Act, these selected entities must allocate their costs to different types of activities that are either the mission of a non-profit organization or economic activities. The system of cost allocation requires demanding administrative procedures An entity must allocate costs to different activities and within these activities to cost that are and are not subjected to the tax. Examples of common costs include electricity, rent, management of organizations, etc. An entity allocates common overhead costs appropriately by selected criteria, known as the allocation base. The paper discusses a possible formation of an allocation basis for costs common to all activities while noticing the appropriateness of using allocation bases with an impact on profit of non-profit organizatio

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue

ISBN

978-80-7394-536-7

ISSN

2336-6788

e-ISSN

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Počet stran výsledku

5

Strana od-do

245-249

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

5. 11. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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