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.

Základní údaje

Originální název

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

Autoři

STOPKA, Ondrej (703 Slovensko, garant, domácí), Mária STOPKOVÁ (703 Slovensko, domácí), Patrik GROSS (203 Česká republika, domácí), Karel JEŘÁBEK (203 Česká republika, domácí) a Iwona RYBICKA

Vydání

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

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50703 Transport planning and social aspects of transport

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/75081431:_____/21:00002285

Organizační jednotka

Vysoká škola technická a ekonomická v Českých Budějovicích

Klíčová slova anglicky

railway enterprise; cost management; indirect transport cost; activity-based costing approach

Štítky

RIV21, SCOPUS, TZD_z

Návaznosti

LTC19009, projekt VaV.
Změněno: 11. 4. 2022 07:42, Mgr. Nikola Petříková

Anotace

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.
Zobrazeno: 16. 11. 2024 04:26