J
2021
USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
STOPKA, Ondrej, Mária STOPKOVÁ, Patrik GROSS, Karel JEŘÁBEK, Iwona RYBICKA et. al.
Basic information
Original name
USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
Authors
STOPKA, Ondrej (703 Slovakia, guarantor, belonging to the institution),
Mária STOPKOVÁ (703 Slovakia, belonging to the institution),
Patrik GROSS (203 Czech Republic, belonging to the institution), Karel JEŘÁBEK (203 Czech Republic, belonging to the institution) and Iwona RYBICKA
Edition
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, 0209-3324
Other information
Type of outcome
Článek v odborném periodiku
Field of Study
50703 Transport planning and social aspects of transport
Country of publisher
Poland
Confidentiality degree
není předmětem státního či obchodního tajemství
RIV identification code
RIV/75081431:_____/21:00002285
Organization unit
Institute of Technology and Business in České Budějovice
Keywords in English
railway enterprise; cost management; indirect transport cost; activity-based costing approach
Links
LTC19009, research and development project.
V originále
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.
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