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Nowadays, many consultant companies dealing with the implementation of costing and calcu- lation systems offer alternative calculation systems based on performed activities and processes - so called Activity Based Costing systems (ABC). Managers must decide which conception they would apply in their companies. The system of Activity Based Costing brings economical effects, but it requires higher demands on information database by special software and therefore it re- sults in higher investment expenditures for its purchase and application. Besides the ABC model implementation is there very important to integrate into this process of continuous improvement of enterprise efficiency the measures in the area of added value raising by single processes through process identification, which in the whole production process don’t bring the added value. On the base of our methodology and reached results we can recommend implementation of alternative calculation system based on performed processes and reflected the economic value added and value added index. How it results from the presented research paper, from the efficiency of enter- prise processes point of view it does not to monitor and manage only the economic value added (EVA), it is necessary to confront it wit the efficiency and processes value added, calculated on the basis of value added index (VAi), that map the real value flow in the complex enterprise processes. Presented conception of added value management there is not possible to realise without the applicable costing methodology, based on ABC principle. |
