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Description
  • Článek se zabývá oblastí využití účetních systému pro manažerská rozhodování stzrategického charakteru. Popisuje strukturu informačních výstupů procesních nákladových systémů, které jsou reprezentovány matodou ABC. V další části se autor zabývá využitím tohoto procesního nákladového systému a jeho podporu manažerským rozhodnutím. (cs)
  • Article primary deals with the field of the Management accounting information systems and its relations with the strategic managerial decisions. Article describes the structure of the information outputs of the process costing systems, which are represented by the Activity-Based Costing (ABC) system. In the following part of the article author describes the utilization of these information for support of the manager?s decision making. Traditionally the ABC systems are used for the getting the better quality information about the product and customers costs. Effectively utilized ABC system is able to support the wide range of the decision making areas. The consequences and other features of Activity-Based Management system are described in this article. The results of the article are based on the ABC/M implementation projects made by the author.
  • Article primary deals with the field of the Management accounting information systems and its relations with the strategic managerial decisions. Article describes the structure of the information outputs of the process costing systems, which are represented by the Activity-Based Costing (ABC) system. In the following part of the article author describes the utilization of these information for support of the manager?s decision making. Traditionally the ABC systems are used for the getting the better quality information about the product and customers costs. Effectively utilized ABC system is able to support the wide range of the decision making areas. The consequences and other features of Activity-Based Management system are described in this article. The results of the article are based on the ABC/M implementation projects made by the author. (en)
Title
  • Use of the Activity-Based Costing information outputs for managerial decisions
  • Využití metody Activity-Based Costing pro manažerská rozhodování (cs)
  • Use of the Activity-Based Costing information outputs for managerial decisions (en)
skos:prefLabel
  • Use of the Activity-Based Costing information outputs for managerial decisions
  • Využití metody Activity-Based Costing pro manažerská rozhodování (cs)
  • Use of the Activity-Based Costing information outputs for managerial decisions (en)
skos:notation
  • RIV/70883521:28120/08:63507671!RIV09-GA0-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA202/06/0419)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 401796
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/08:63507671
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Cost; costing; Activity-based costing (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [7287D4C573B8]
http://linked.open...v/mistoKonaniAkce
  • Zaječar, Srbsko
http://linked.open...i/riv/mistoVydani
  • Bor, Srbsko
http://linked.open...i/riv/nazevZdroje
  • Sborník konference %22Majska konferencija o strategijskom Menadžmentu%22
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Popesko, Boris
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • University Belgrade
https://schema.org/isbn
  • 86-80987-38-7
http://localhost/t...ganizacniJednotka
  • 28120
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