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
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"
Kód RIV
RIV/75081431:_____/17:00002205
Organizační jednotka
Vysoká škola technická a ekonomická v Českých Budějovicích
Klíčová slova anglicky
Activity-Based Costing; overhead costs; international railway transportation; cost system management; global impact; calculation
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: 23. 12. 2024 03:35