USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F21%3A00002285" target="_blank" >RIV/75081431:_____/21:00002285 - isvavai.cz</a>

Výsledek na webu

<a href="https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf" target="_blank" >https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

Popis výsledku v původním jazyce

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.

Název v anglickém jazyce

USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

Popis výsledku anglicky

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

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

Projekt

<a href="/cs/project/LTC19009" target="_blank" >LTC19009: Autonomní mobilita v kontextu rozvoje regionu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Scientific Journal of Silesian University of Technology. Series Transport

ISSN

0209-3324

e-ISSN

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Svazek periodika

111/2021

Číslo periodika v rámci svazku

neuvedeno

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

10

Strana od-do

151-160

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85110438290