Method Time Driven Activity Based Costing ? Literature Review

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079299" target="_blank" >RIV/61989100:27510/11:86079299 - 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

Method Time Driven Activity Based Costing ? Literature Review

Popis výsledku v původním jazyce

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementationof this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.

Název v anglickém jazyce

Method Time Driven Activity Based Costing ? Literature Review

Popis výsledku anglicky

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementationof this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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

2011

Kód důvěrnosti údajů

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

Název periodika

Journal of Applied Economic Sciences

ISSN

1843-6110

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

9

Strana od-do

2-10

Kód UT WoS článku

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EID výsledku v databázi Scopus

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