SURVEY OF THE PRODUCT COSTING METHODS USED IN CZECH REPUBLIC

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

SURVEY OF THE PRODUCT COSTING METHODS USED IN CZECH REPUBLIC

Popis výsledku v původním jazyce

This paper presents the results of the survey focused on the usage of the different types of product costing methods in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared with one another, in orderto prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properlydiscussed.

Název v anglickém jazyce

SURVEY OF THE PRODUCT COSTING METHODS USED IN CZECH REPUBLIC

Popis výsledku anglicky

This paper presents the results of the survey focused on the usage of the different types of product costing methods in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared with one another, in orderto prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properlydiscussed.

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Proceedings of the International Conference Accounting and Management Information Systems

ISSN

2247-6245

e-ISSN

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Svazek periodika

Neuveden

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

9

Strana od-do

129

Kód UT WoS článku

000296318700071

EID výsledku v databázi Scopus

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