HOUR COST TARIFF METHOD – A SIMPLE TOOL FOR MANAGERIAL USE

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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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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

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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