HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F17%3A00312078" target="_blank" >RIV/68407700:21630/17:00312078 - isvavai.cz</a>
Výsledek na webu
<a href="http://ufu.utb.cz/konference/proceedings2017.pdf" target="_blank" >http://ufu.utb.cz/konference/proceedings2017.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE
Popis výsledku v původním jazyce
The paper deals with a simple but powerful managerial tool named Hour Cost Tariff (HCT) Method and its alternatives, for a different application conditions, after their last completions. The HCT-Method links together the indirect, mostly capacity, costs of the enterprise entities, which are summarized in the operational budget, with their utilized time capacity. The HCT-Method offers wide application in enterprise management control system, primarily in time oriented applications. They are three major application areas, where it acquits oneself well are (1) as a cost-capacity measure of each entity, (2) by product costing - it offers plausible allocation of the indirect costs and (3) in motivation schemes, in relationship to the staff responsibility for the size of the cost items and capacity utilization. But they are many other implications of HCT-Method utilization, namely in the relation to the Target Costing, Investment Decisions, etc. The key application features of the HCT-Method are mentioned, namely the quite original, for specific conditions developed the Controlling alternative, based on the comprehensive statistical theory. The latest version of the Model-3P is briefly described, too.
Název v anglickém jazyce
HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE
Popis výsledku anglicky
The paper deals with a simple but powerful managerial tool named Hour Cost Tariff (HCT) Method and its alternatives, for a different application conditions, after their last completions. The HCT-Method links together the indirect, mostly capacity, costs of the enterprise entities, which are summarized in the operational budget, with their utilized time capacity. The HCT-Method offers wide application in enterprise management control system, primarily in time oriented applications. They are three major application areas, where it acquits oneself well are (1) as a cost-capacity measure of each entity, (2) by product costing - it offers plausible allocation of the indirect costs and (3) in motivation schemes, in relationship to the staff responsibility for the size of the cost items and capacity utilization. But they are many other implications of HCT-Method utilization, namely in the relation to the Target Costing, Investment Decisions, etc. The key application features of the HCT-Method are mentioned, namely the quite original, for specific conditions developed the Controlling alternative, based on the comprehensive statistical theory. The latest version of the Model-3P is briefly described, too.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-653-2
ISSN
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e-ISSN
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Počet stran výsledku
14
Strana od-do
1193-1206
Název nakladatele
Univerzita Tomáše Bati
Místo vydání
Zlín
Místo konání akce
Zlín
Datum konání akce
26. 4. 2017
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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