Process-Oriented Managerial Accounting

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874464" target="_blank" >RIV/70883521:28120/16:43874464 - 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
Process-Oriented Managerial Accounting
Popis výsledku v původním jazyce
The paper discusses latest trends in Business Process Management and modern cost accounting methods, especially, process-oriented managerial accounting methods such as Activity Based Costing, Throughput Accounting and Lean Accounting. According to the research, cost reduction is one of the improvement goals in process management. Therefore, it is advisable to integrate these approaches so process owners can monitor costs of their processes. The paper shows possibilities in integrating process models with accounting to provide such information.
Název v anglickém jazyce
Process-Oriented Managerial Accounting
Popis výsledku anglicky
The paper discusses latest trends in Business Process Management and modern cost accounting methods, especially, process-oriented managerial accounting methods such as Activity Based Costing, Throughput Accounting and Lean Accounting. According to the research, cost reduction is one of the improvement goals in process management. Therefore, it is advisable to integrate these approaches so process owners can monitor costs of their processes. The paper shows possibilities in integrating process models with accounting to provide such information.

Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Rok uplatnění
2016
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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