D 2017

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

STOPKA, Ondrej, Maria CHOVANCOVA, Karel JEŘÁBEK, Vladimir KLAPITA, Rudolf KAMPF et. al.

Základní údaje

Originální název

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

Autoři

STOPKA, Ondrej (703 Slovensko, garant, domácí), Maria CHOVANCOVA, Karel JEŘÁBEK (203 Česká republika, domácí), Vladimir KLAPITA a Rudolf KAMPF (203 Česká republika, domácí)

Vydání

1st edition. Zilina, Slovak Republic, 17th International Scientific Conference Globalization and Its Socio-Economic Consequences, od s. 2516-2523, 3115 s. 2017

Nakladatel

GEORG, Bajzova 11, 010 01 Zilina, Slovak Republic

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50703 Transport planning and social aspects of transport

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Kód RIV

RIV/75081431:_____/17:00002205

Organizační jednotka

Vysoká škola technická a ekonomická v Českých Budějovicích

ISBN

978-80-8154-212-1

UT WoS

000685059204055

Klíčová slova anglicky

Activity-Based Costing; overhead costs; international railway transportation; cost system management; global impact; calculation

Štítky

EKP_z, RIV21, WOS
Změněno: 30. 11. 2021 13:18, Mgr. Nikola Petříková

Anotace

V originále

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.
Zobrazeno: 25. 12. 2024 17:22