How to manage the costs of service departments using Activity-Based Costing

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508642" target="_blank" >RIV/70883521:28120/09:63508642 - 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

How to manage the costs of service departments using Activity-Based Costing

Popis výsledku v původním jazyce

This paper describes issues affecting the managing of service department costs and their accurate allocation to the principal departments of companies. Accurate service department cost allocation is considered the most important condition for precise product costing. The first part of paper contains a definition of service departments. This is followed by elementary costing techniques and a discussion on their usage for overhead and service costs. The activity-based costing method is considered the mostbeneficial for managing this group of costs. In addition, there is an explanation on delineating the structure of activities in ABC, as well as how to distinguish between primary and secondary activities. Afterwards, the allocation procedures within service departments are analyzed on the basis of case studies performed, plus the challenge represented by reciprocal outputs and the self-consumption of service departments? outputs is outlined. A number of allocation techniques are capable

Název v anglickém jazyce

How to manage the costs of service departments using Activity-Based Costing

Popis výsledku anglicky

This paper describes issues affecting the managing of service department costs and their accurate allocation to the principal departments of companies. Accurate service department cost allocation is considered the most important condition for precise product costing. The first part of paper contains a definition of service departments. This is followed by elementary costing techniques and a discussion on their usage for overhead and service costs. The activity-based costing method is considered the mostbeneficial for managing this group of costs. In addition, there is an explanation on delineating the structure of activities in ABC, as well as how to distinguish between primary and secondary activities. Afterwards, the allocation procedures within service departments are analyzed on the basis of case studies performed, plus the challenge represented by reciprocal outputs and the self-consumption of service departments? outputs is outlined. A number of allocation techniques are capable

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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

2009

Kód důvěrnosti údajů

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

Název periodika

International Review of Business Research Papers

ISSN

1832-9543

e-ISSN

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Svazek periodika

V.

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

AU - Austrálie

Počet stran výsledku

11

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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