Principy alokace režijních nákladů

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F08%3A63507646" target="_blank" >RIV/70883521:28120/08:63507646 - 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

Principles of Overhead Cost Allocation

Popis výsledku v původním jazyce

This paper is on different methods of allocating overhead costs. It defines the basic rules for successfully carrying out the process based on causal principles of overhead cost consumption by individual activities and cost objects. Contemporary cost management is influenced by dramatic increases in portions of overhead costs in various kinds of business. According to standard costing methods, one risk attached to inaccurate overhead cost allocation is that of increase, which could result in a wrong managerial decision being made. Two major areas are described in the article: the first one is a description of traditionally used means of allocation, in which different costs are usually allotted to the cost object;the second is a definition of principlesfor more accurate overhead cost allocation using modern costing methods, e.g. activity-based costing, and information provided by the high quality ERP system. The allocation guidelines described have been defined as a result of performin

Název v anglickém jazyce

Principles of Overhead Cost Allocation

Popis výsledku anglicky

This paper is on different methods of allocating overhead costs. It defines the basic rules for successfully carrying out the process based on causal principles of overhead cost consumption by individual activities and cost objects. Contemporary cost management is influenced by dramatic increases in portions of overhead costs in various kinds of business. According to standard costing methods, one risk attached to inaccurate overhead cost allocation is that of increase, which could result in a wrong managerial decision being made. Two major areas are described in the article: the first one is a description of traditionally used means of allocation, in which different costs are usually allotted to the cost object;the second is a definition of principlesfor more accurate overhead cost allocation using modern costing methods, e.g. activity-based costing, and information provided by the high quality ERP system. The allocation guidelines described have been defined as a result of performin

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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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

ISSUES IN GLOBAL BUSINESS AND MANAGEMENT RESEARCH

ISBN

1-59942-944-6

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

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Název nakladatele

Universal Publishers

Místo vydání

Boca Raton, Florida - USA

Místo konání akce

Irán

Datum konání akce

15. 7. 2008

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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