KAMPF, Rudolf, Silvia LORINCOVÁ, Miloš HITKA a Zdeněk CAHA. The Application of ABC Analysis to Inventories in the Automotive Industry Utilizing the Cost Saving Effect. Nase More. Dubrovnik: University of Dubrovnik, 2016, roč. 63, č. 3, s. 120-125. ISSN 0469-6255. |
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@article{33361, author = {Kampf, Rudolf and Lorincová, Silvia and Hitka, Miloš and Caha, Zdeněk}, article_location = {Dubrovnik}, article_number = {3}, keywords = {cost management; inventories management system; ABC analysis; automotive industry}, language = {eng}, issn = {0469-6255}, journal = {Nase More}, title = {The Application of ABC Analysis to Inventories in the Automotive Industry Utilizing the Cost Saving Effect}, volume = {63}, year = {2016} }
TY - JOUR ID - 33361 AU - Kampf, Rudolf - Lorincová, Silvia - Hitka, Miloš - Caha, Zdeněk PY - 2016 TI - The Application of ABC Analysis to Inventories in the Automotive Industry Utilizing the Cost Saving Effect JF - Nase More VL - 63 IS - 3 SP - 120-125 EP - 120-125 PB - University of Dubrovnik SN - 04696255 KW - cost management KW - inventories management system KW - ABC analysis KW - automotive industry N2 - The highest levels of management work towards profit maximization, trying to achieve the lowest possible costs and the highest possible revenues. Managers in the automotive industry have the same goal. Nowadays, the automotive industry in Slovakia is based on direct foreign investments. The industry is a key sector and is considered to be the driving force behind the development of the whole economy. ABC Analysis is one of the tools that enable companies to control their costs. It provides detailed information that enables the monitoring of how resources have been utilized within a company. It enables the management to evaluate whether costs correspond with the purpose of their spending. For this research ABC analysis was applied to the conditions within the automotive industry with the aim of utilizing the effect of cost savings. On the basis of the research and statistical calculations a proposal is put forward that enables companies to reduce their costs bound in the inventories. The new system of inventories management will enable company managements to utilize the saved money in another way and to achieve further optimization of the processes. ER -
KAMPF, Rudolf, Silvia LORINCOVÁ, Miloš HITKA a Zdeněk CAHA. The Application of ABC Analysis to Inventories in the Automotive Industry Utilizing the Cost Saving Effect. \textit{Nase More}. Dubrovnik: University of Dubrovnik, 2016, roč.~63, č.~3, s.~120-125. ISSN~0469-6255.
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