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.

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

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50703 Transport planning and social aspects of transport

Country of publisher

Slovakia

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

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
Změněno: 30/11/2021 13:18, Mgr. Nikola Petříková

Abstract

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.
Displayed: 25/12/2024 17:05