APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR MANAGEMENT OF OVERHEAD COSTS WITHIN INTERNATIONAL RAILWAY TRANSPORTATION

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F17%3A00002205" target="_blank" >RIV/75081431:_____/17:00002205 - isvavai.cz</a>

Výsledek na webu

<a href="https://globalization.uniza.sk/wp-content/uploads/2018/12/proceedings_globalization_2017_part_5.pdf" target="_blank" >https://globalization.uniza.sk/wp-content/uploads/2018/12/proceedings_globalization_2017_part_5.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR MANAGEMENT OF OVERHEAD COSTS WITHIN INTERNATIONAL RAILWAY TRANSPORTATION

Popis výsledku v původním jazyce

This paper presents the research study of application of the Activity-Based Costing method for the management of overhead costs within international railway transportation. Activity-Based Costing represents the significant instrument to enhance the quality of products´ portfolio, provided services and processes complexity of particular railway company doing business at international level. Generally, it is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This method is one of the new cost methods eliminating the inaccuracy of the traditional cost system. Compared to other calculation methods, significant change consists in the way of indirect (overheads) costs assignment to activities based on actual causations, and subsequently, assignment of activities to individual cost objects (items) according to intensity of their demanding consumption of activities necessary for their providing. In addition, this method allows for comprehending and identifying the specific cost item and proposes ways how it can be managed by individual companies with the global impact. The paper also outlines the particular research study with a sample application of the Activity-Based Costing method including description of individual steps of the overall procedure as well as calculations and final outcomes of this example study.

Název v anglickém jazyce

APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR MANAGEMENT OF OVERHEAD COSTS WITHIN INTERNATIONAL RAILWAY TRANSPORTATION

Popis výsledku anglicky

This paper presents the research study of application of the Activity-Based Costing method for the management of overhead costs within international railway transportation. Activity-Based Costing represents the significant instrument to enhance the quality of products´ portfolio, provided services and processes complexity of particular railway company doing business at international level. Generally, it is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This method is one of the new cost methods eliminating the inaccuracy of the traditional cost system. Compared to other calculation methods, significant change consists in the way of indirect (overheads) costs assignment to activities based on actual causations, and subsequently, assignment of activities to individual cost objects (items) according to intensity of their demanding consumption of activities necessary for their providing. In addition, this method allows for comprehending and identifying the specific cost item and proposes ways how it can be managed by individual companies with the global impact. The paper also outlines the particular research study with a sample application of the Activity-Based Costing method including description of individual steps of the overall procedure as well as calculations and final outcomes of this example study.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50703 - Transport planning and social aspects of transport (transport engineering to be 2.1)

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

17th International Scientific Conference Globalization and Its Socio-Economic Consequences

ISBN

9788081542121

ISSN

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e-ISSN

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Počet stran výsledku

3115

Strana od-do

2516-2523

Název nakladatele

GEORG, Bajzova 11, 010 01 Zilina, Slovak Republic

Místo vydání

Zilina, Slovak Republic

Místo konání akce

Rajecke Teplice, Slovak Republic

Datum konání akce

4. 10. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000685059204055