USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

@article{62841,
   author = {Stopka, Ondrej and Stopková, Mária and Gross, Patrik and Jeřábek, Karel and Rybicka, Iwona},
   article_location = {Katowice, Poland},
   article_number = {neuvedeno},
   keywords = {railway enterprise; cost management; indirect transport cost; activity-based costing approach},
   language = {eng},
   issn = {0209-3324},
   journal = {Scientific Journal of Silesian University of Technology. Series Transport},
   title = {USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE},
   url = {https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf},
   volume = {111/2021},
   year = {2021}
}

TY  - JOUR
ID  - 62841
AU  - Stopka, Ondrej - Stopková, Mária - Gross, Patrik - Jeřábek, Karel - Rybicka, Iwona
PY  - 2021
TI  - USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
JF  - Scientific Journal of Silesian University of Technology. Series Transport
VL  - 111/2021
IS  - neuvedeno
SP  - 151-160
EP  - 151-160
PB  - Faculty of Transport and Aviation Engineering, Silesian University of Technology, Krasinskiego 8 Street, 40-019 Katowice, Poland
SN  - 02093324
KW  - railway enterprise
KW  - cost management
KW  - indirect transport cost
KW  - activity-based costing approach
UR  - https://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf
N2  - This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.
ER  - 

STOPKA, Ondrej, Mária STOPKOVÁ, Patrik GROSS, Karel JEŘÁBEK a Iwona RYBICKA. USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE. \textit{Scientific Journal of Silesian University of Technology. Series Transport}. Katowice, Poland: Faculty of Transport and Aviation Engineering, Silesian University of Technology, Krasinskiego 8 Street, 40-019 Katowice, Poland, 2021, roč.~111/2021, neuvedeno, s.~151-160. ISSN~0209-3324.