Implementation of the ABC model in a company dealing with extraction of raw materials

Autor:	Radoslav Bajus, Lenka Hudáková Stašová
Jazyk:	English<br />Lithuanian
Rok vydání:	2014
Předmět:	ABC method costs costs management overheads implementation of then ABC method in the company controlling instrument Management. Industrial management HD28-70 Business HF5001-6182
Zdroj:	Business, Management and Education, Vol 12, Iss 2 (2014)
Druh dokumentu:	article
ISSN:	2029-7491 2029-6169
DOI:	10.3846/bme.2014.234
Popis:	ABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise cost calculation for the product. The aim of the present article is to highlight the introduction of the ABC method to the enterprise and compare it with the traditional method. The result is to reduce costs by introducing ABC method to the enterprise.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/e9dbec0ce98b4eb1a206ef23293c811e Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF