Implementation of activity-based costing in heat treatment processes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F18%3A10240944" target="_blank" >RIV/61989100:27360/18:10240944 - 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 activity-based costing in heat treatment processes

Popis výsledku v původním jazyce

The paper describes a case study of the Activity-Based Costing application in a selected metallurgical enterprise which operates heat treatment processes of metallic materials. Activity-Based Costing (abbr. ABC method) principle is different from the traditional approach of costing methods because it allocates consumed resources to the particular activities in order to achieve distribution of overheads according to real causality of their origin. These activities consume resources and at the same time, they are consumed by cost objects themselves. The analysis of the activities defines cost drivers, which make it possible to express a causal relation among consumed resources and cost objects. Activity-Based Costing assumes that the cause of costs is the activities, not the products directly. The goal of this paper is a case study of Activity-Based Costing application for costs evaluation in the case of a specific heat treatment process. (C) 2018 TANGER Ltd., Ostrava.

Název v anglickém jazyce

Implementation of activity-based costing in heat treatment processes

Popis výsledku anglicky

The paper describes a case study of the Activity-Based Costing application in a selected metallurgical enterprise which operates heat treatment processes of metallic materials. Activity-Based Costing (abbr. ABC method) principle is different from the traditional approach of costing methods because it allocates consumed resources to the particular activities in order to achieve distribution of overheads according to real causality of their origin. These activities consume resources and at the same time, they are consumed by cost objects themselves. The analysis of the activities defines cost drivers, which make it possible to express a causal relation among consumed resources and cost objects. Activity-Based Costing assumes that the cause of costs is the activities, not the products directly. The goal of this paper is a case study of Activity-Based Costing application for costs evaluation in the case of a specific heat treatment process. (C) 2018 TANGER Ltd., Ostrava.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

METAL 2018 : conference proceedings : reviewed version : 27th International Conference on Metallurgy and Materials : May 23rd-25th 2018, Hotel Voronez I, Brno, Czech Republic, EU

ISBN

978-80-87294-84-0

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

7

Strana od-do

1863-1869

Název nakladatele

Tanger

Místo vydání

Ostrava

Místo konání akce

Brno

Datum konání akce

23. 5. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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