Informace o publikaci
Time driven activity-based costing as an information source for cost management in the enterprise: case study
| Autoři | |
|---|---|
| Rok publikování | 2014 |
| Druh | Článek ve sborníku |
| Konference | SGEM conference on political sciences, law, finance, economics & tourism |
| Fakulta / Pracoviště MU | |
| Citace | |
| Doi | http://dx.doi.org/10.5593/sgemsocial2014B22 |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | time driven activity based costing; activity based costing; activity based management; cost management; the Czech Republic |
| Popis | This paper presents a case study of real use of Time driven activity based costing as a cost management tool of which information outputs are used for internal management needs. Financial accounting is a suitable source of information for external subjects, but for cost management in an enterprise is often not enough. Time driven activity based costing theory is described in the literature, but there are only few practical application examples. The paper on the case study of a real medium-sized manufacturing company in the Czech Republic shows how easily and effectively information on product costs, activities and cost centers can be obtained and used from financial and cost accounting supplemented with data from internal company documents. Presented case study demonstrates that it is not necessary to invest a lot of money in expensive software and external consultants to acquire a functional and useful source of information for enterprise cost management. |
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