Activity-Based Costing application methodology for manufacturing industries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F10%3A63509581" target="_blank" >RIV/70883521:28120/10:63509581 - 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

Activity-Based Costing application methodology for manufacturing industries

Popis výsledku v původním jazyce

The subject matter of this paper is the detailed consequences of putting in place an Activity-Based Costing system and its structure within the manufacturing industry. Moreover, it defines steps within ABC application, as well as analyzing the input andoutput information and data required for effective utilization of the system. The close bond between cost allocation methodology and application procedures is also determined within this work, thereby describing all the features necessary for effective ABC implementation. The results published herein come from research projects run over a 3-year timeframe, ones focused on the methodology of implementing an Activity-Based Costing system and its resultant influence on the efficiency of manufacturing businesses. The author has conducted a number of ABC system applications in manufacturing industries in order to gather the data and information necessary to define application and allocation principles. The paper reveals two final outcomes. T

Název v anglickém jazyce

Activity-Based Costing application methodology for manufacturing industries

Popis výsledku anglicky

The subject matter of this paper is the detailed consequences of putting in place an Activity-Based Costing system and its structure within the manufacturing industry. Moreover, it defines steps within ABC application, as well as analyzing the input andoutput information and data required for effective utilization of the system. The close bond between cost allocation methodology and application procedures is also determined within this work, thereby describing all the features necessary for effective ABC implementation. The results published herein come from research projects run over a 3-year timeframe, ones focused on the methodology of implementing an Activity-Based Costing system and its resultant influence on the efficiency of manufacturing businesses. The author has conducted a number of ABC system applications in manufacturing industries in order to gather the data and information necessary to define application and allocation principles. The paper reveals two final outcomes. T

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

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

E+M. Ekonomie a Management

ISSN

1212-3609

e-ISSN

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Svazek periodika

8

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

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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