Využití metody Activity-Based Costing v praxi - případová studie

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F08%3A63507461" target="_blank" >RIV/70883521:28120/08:63507461 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Activity-based costing applications in the plastics industry - Case study

Popis výsledku v původním jazyce

This paper is on the practical application of the activity-based costing system in the plastics industry in Central Europe. The majority of the paper is dedicated to a case study of the ABC implementation process in a medium-sized Czech producer of plastic goods. The plastics industry is a fast developing economic sector in Central Europe, and most manufacturers are facing challenges to do with cost optimization as well as diversity of products and operations. Unfortunately, these difficulties limit thesuitability of traditional absorption costing methods. Implementation has been performed as part of the research project, which concentrated on creating a methodology for putting the ABC system in place and measuring the effectiveness of its utilization. The implementation process deals with the method?s theoretical principles, and special attention has been paid to the benefits of ABC implementation for operational and strategic managerial decisions. All end results are discussed in or

Název v anglickém jazyce

Activity-based costing applications in the plastics industry - Case study

Popis výsledku anglicky

This paper is on the practical application of the activity-based costing system in the plastics industry in Central Europe. The majority of the paper is dedicated to a case study of the ABC implementation process in a medium-sized Czech producer of plastic goods. The plastics industry is a fast developing economic sector in Central Europe, and most manufacturers are facing challenges to do with cost optimization as well as diversity of products and operations. Unfortunately, these difficulties limit thesuitability of traditional absorption costing methods. Implementation has been performed as part of the research project, which concentrated on creating a methodology for putting the ABC system in place and measuring the effectiveness of its utilization. The implementation process deals with the method?s theoretical principles, and special attention has been paid to the benefits of ABC implementation for operational and strategic managerial decisions. All end results are discussed in or

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

<a href="/cs/project/GP402%2F07%2FP296" target="_blank" >GP402/07/P296: Metodika tvorby procesních systémů řízení nákladů a jejich vliv na výkonnost průmyslových firem</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název statě ve sborníku

Isuuses in Global Research in Business and Economic

ISBN

—

ISSN

1940-5391

e-ISSN

—

Počet stran výsledku

14

Strana od-do

—

Název nakladatele

FIZJA International, Orlando USA

Místo vydání

Orlando USA

Místo konání akce

Orlando USA

Datum konání akce

17. 9. 2008

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—