Effective cost allocation method in an industrial enterprise environment in mining industry

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F19%3A10243634" target="_blank" >RIV/61989100:27360/19:10243634 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1051/e3sconf/201913403015" target="_blank" >http://dx.doi.org/10.1051/e3sconf/201913403015</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1051/e3sconf/201913403015" target="_blank" >10.1051/e3sconf/201913403015</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Effective cost allocation method in an industrial enterprise environment in mining industry

Popis výsledku v původním jazyce

The ability to optimize costs based on knowledge of business processes during the period of change represented by the fourth industrial revolution is absolutely crucial. This paper is dedicated to the issue of cost management and allocation of overhead costs using the Activity Based Costing (ABC) method under the condition of an industrial enterprise. The aim of the authors was to propose a model that focuses on the allocation of overhead costs and calculation of assignment rates of overhead activities, which mutually cooperate. The proposed model enables objective stipulation of assignment rates of mutually cooperating overhead activities using exact economic-mathematical methods-The Leontief structural model. It was proven that use of the structural model, even in the case of multiple overhead and primary activities, leads to the considerable simplification of calculations when determining the assignment rates of overhead activities. (C) The Authors, published by EDP Sciences, 2019.

Název v anglickém jazyce

Effective cost allocation method in an industrial enterprise environment in mining industry

Popis výsledku anglicky

The ability to optimize costs based on knowledge of business processes during the period of change represented by the fourth industrial revolution is absolutely crucial. This paper is dedicated to the issue of cost management and allocation of overhead costs using the Activity Based Costing (ABC) method under the condition of an industrial enterprise. The aim of the authors was to propose a model that focuses on the allocation of overhead costs and calculation of assignment rates of overhead activities, which mutually cooperate. The proposed model enables objective stipulation of assignment rates of mutually cooperating overhead activities using exact economic-mathematical methods-The Leontief structural model. It was proven that use of the structural model, even in the case of multiple overhead and primary activities, leads to the considerable simplification of calculations when determining the assignment rates of overhead activities. (C) The Authors, published by EDP Sciences, 2019.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

E3S Web of Conferences. Volume 134

ISBN

—

ISSN

2267-1242

e-ISSN

—

Počet stran výsledku

10

Strana od-do

10

Název nakladatele

EDP Sciences

Místo vydání

Paříž

Místo konání akce

Kemerovo

Datum konání akce

25. 11. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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