| Autor: |
Munzarova, Simona, Vavra, Jan, Bednarikova, Marie, Vlckova, Vladimira, Ritschelova, Adriana |
| Předmět: |
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| Zdroj: |
International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM; 2015, p645-652, 8p |
| Abstrakt: |
A product costing, if properly formed, belongs to the important cost management tools as its outputs play important role within management control and decision making processes. Changes in the market, that are a daily reality for today businesses, cause the changes in procedures and tools that management uses to manage its business operations. Also, as published many times, the management accounting systems together with procedures of the product costing doesn't remain unaffected. But what are the changes within managerial accounting system that have appeared in conditions of medium-sized company in the Czech Republic? The paper presents the results of the analysis of current state of the cost management and product costing process in the company. The analysis was carried out by the means of a primary qualitative research, using the methods of in-depth interviews with relevant managers supported by internal documents provided by the company. The general methods of analysis, comparison and synthesis were applied. The form of case study is used to present the results of the analysis. Attention was first drawn to description of the process of product costing in the company. Later, ways were identified to refine the system of product costing, focusing particularly on costs incurred within production process and on the possibilities of using modern methods of cost allocation. The research results are an important contribution to the development of cost allocation methods linked with the beer production. The paper brings evidence of current state of cost management and product costing process from the real conditions of the mediumsized brewery, whose product range has more than quadrupled in the last twenty years. A proposal on streamlining and refining the managerial accounting system, in the form of draft amendments, was performed with the use of a differentiated multistage approach to costs allocation on different products within the company product costing. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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