STOPKA, Ondrej, Maria CHOVANCOVA, Karel JEŘÁBEK, Vladimir KLAPITA and Rudolf KAMPF. APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR MANAGEMENT OF OVERHEAD COSTS WITHIN INTERNATIONAL RAILWAY TRANSPORTATION. Online. In Tomas Kliestik. 17th International Scientific Conference Globalization and Its Socio-Economic Consequences. 1st edition. Zilina, Slovak Republic: GEORG, Bajzova 11, 010 01 Zilina, Slovak Republic, 2017, p. 2516-2523, 3115 pp. ISBN 978-80-8154-212-1.
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Basic information
Original name APPLICATION OF THE ACTIVITY-BASED COSTING METHOD FOR MANAGEMENT OF OVERHEAD COSTS WITHIN INTERNATIONAL RAILWAY TRANSPORTATION
Authors STOPKA, Ondrej (703 Slovakia, guarantor, belonging to the institution), Maria CHOVANCOVA, Karel JEŘÁBEK (203 Czech Republic, belonging to the institution), Vladimir KLAPITA and Rudolf KAMPF (203 Czech Republic, belonging to the institution).
Edition 1st edition. Zilina, Slovak Republic, 17th International Scientific Conference Globalization and Its Socio-Economic Consequences, p. 2516-2523, 3115 pp. 2017.
Publisher GEORG, Bajzova 11, 010 01 Zilina, Slovak Republic
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50703 Transport planning and social aspects of transport
Country of publisher Slovakia
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
RIV identification code RIV/75081431:_____/17:00002205
Organization unit Institute of Technology and Business in České Budějovice
ISBN 978-80-8154-212-1
UT WoS 000685059204055
Keywords in English Activity-Based Costing; overhead costs; international railway transportation; cost system management; global impact; calculation
Tags EKP_z, RIV21, WOS
Changed by Changed by: Mgr. Nikola Petříková, učo 28324. Changed: 30/11/2021 13:18.
Abstract
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.
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