Metoda hodinové režijní sazby - Efektivní nástroj pro časově orientovaný ABM

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F07%3A02142864" target="_blank" >RIV/68407700:21220/07:02142864 - 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

Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management

Popis výsledku v původním jazyce

Recent management control is getting more and more time-oriented. Time as an exact, measurable characteristic has an essential role in the effectiveness of the company activities and processes and in the amount of a product's cost. The Hour Overhead Tariff (HOT)-Method is a managerial tool that deals with a time as the key managerial attribute. Four alternatives of the HOT-Method: Basic, Items, Vertical and Controlling are introduced. Major areas of the managerial benefit of the HOT-Method are (a) cost-capacity integrated assessment of the entity, (b) more accurate and visible product costing and (c) staff motivation. The broad areas of an effective HOT-Method application are in activity-based cost management projects and Target Costing procedures. Todemonstrate how the HOT-Method can be applied the Costing model 3P was developed. Model 3P focuses on modeling how the technical characteristics of a product's design and the activities influence the final cost size of a produ

Název v anglickém jazyce

Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management

Popis výsledku anglicky

Recent management control is getting more and more time-oriented. Time as an exact, measurable characteristic has an essential role in the effectiveness of the company activities and processes and in the amount of a product's cost. The Hour Overhead Tariff (HOT)-Method is a managerial tool that deals with a time as the key managerial attribute. Four alternatives of the HOT-Method: Basic, Items, Vertical and Controlling are introduced. Major areas of the managerial benefit of the HOT-Method are (a) cost-capacity integrated assessment of the entity, (b) more accurate and visible product costing and (c) staff motivation. The broad areas of an effective HOT-Method application are in activity-based cost management projects and Target Costing procedures. Todemonstrate how the HOT-Method can be applied the Costing model 3P was developed. Model 3P focuses on modeling how the technical characteristics of a product's design and the activities influence the final cost size of a produ

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

2007

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of EIASM 8th Manufacturing Accounting Research Conference- Cost and Performance Management in Services and Operation

ISBN

978-88-8443-182-0

ISSN

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e-ISSN

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Počet stran výsledku

24

Strana od-do

124-147

Název nakladatele

University of Trento

Místo vydání

Trento

Místo konání akce

Trento

Datum konání akce

18. 6. 2007

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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