STOPKA, Ondrej, Mária STOPKOVÁ, Patrik GROSS, Karel JEŘÁBEK and Iwona RYBICKA. USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE. 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, 111/2021, neuvedeno, p. 151-160. ISSN 0209-3324. |
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@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 and 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, 111/2021, neuvedeno, p.~151-160. ISSN~0209-3324.
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