Skip to main content
Article thumbnail
Location of Repository

The Proposal for the Introduction of Activity Based Costing in the Company

By Kateřina Honemannová

Abstract

Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company

Topics: kalkulace; 1. alokace; activity cost drivers; příčiny spotřeby zdrojů; Activity Based Costing – kalkulace nákladů podle aktivit; nákladový objekt; Activity Based Costing – costing by activities; indirect costs; 2. allocation; 1. allocation; 2. alokace; nepřímé náklady; resource cost drivers; cost object; costing; příčiny spotřeby aktivit
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2009
OAI identifier: oai:invenio.nusl.cz:222239
Download PDF:
Sorry, we are unable to provide the full text but you may find it at the following location(s):
  • http://www.nusl.cz/ntk/nusl-22... (external link)
  • Suggested articles


    To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.