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| rdf:type
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| Description
| - Současné manažerské řízení (controlling) je stále více orientován na čas. Čas jako exaktně měřitelná charakteristika hraje podstatnou roli v efektivnosti podnikových činností a procesů a ve výši nákladů na produkty. Metoda hodinové režijní sazby (HRS) je manažerský nástroj, který pracuje s časem jako s klíčovou manažerskou veličinou. Jsou popsány čtyři alternativy Metody HRS: základní, položková, vertikální a controllingová. Hlavní oblasti manažerského přínosu metody HRS jsou (a) integrované nákladově-kapacitní hodnocení entity, (b) přesnější a zřejmá kalkulace nákladů produktu a (c) motivace pracovníků. Široké uplatnění metody HRS je zejména v činnostně orientovaném řízení a v postupech Target Costing. Pro ukázku jak může být využita metoda HRS, byl vytvořen Model-3P. Model-3P především modeluje jak technické charakteristiky a návrh produktu působí na náklady produktu. (cs)
- Recent management control is getting more and more time-oriented. Time as an exact, measurable characteristic has an essential role in the effectiveness of the company activities and processes and in the amount of a product's cost. The Hour Overhead Tariff (HOT)-Method is a managerial tool that deals with a time as the key managerial attribute. Four alternatives of the HOT-Method: Basic, Items, Vertical and Controlling are introduced. Major areas of the managerial benefit of the HOT-Method are (a) cost-capacity integrated assessment of the entity, (b) more accurate and visible product costing and (c) staff motivation. The broad areas of an effective HOT-Method application are in activity-based cost management projects and Target Costing procedures. To demonstrate how the HOT-Method can be applied the Costing model 3P was developed. Model 3P focuses on modeling how the technical characteristics of a product's design and the activities influence the final cost size of a produ
- Recent management control is getting more and more time-oriented. Time as an exact, measurable characteristic has an essential role in the effectiveness of the company activities and processes and in the amount of a product's cost. The Hour Overhead Tariff (HOT)-Method is a managerial tool that deals with a time as the key managerial attribute. Four alternatives of the HOT-Method: Basic, Items, Vertical and Controlling are introduced. Major areas of the managerial benefit of the HOT-Method are (a) cost-capacity integrated assessment of the entity, (b) more accurate and visible product costing and (c) staff motivation. The broad areas of an effective HOT-Method application are in activity-based cost management projects and Target Costing procedures. To demonstrate how the HOT-Method can be applied the Costing model 3P was developed. Model 3P focuses on modeling how the technical characteristics of a product's design and the activities influence the final cost size of a produ (en)
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| Title
| - Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management
- Metoda hodinové režijní sazby - Efektivní nástroj pro časově orientovaný ABM (cs)
- Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management (en)
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| skos:prefLabel
| - Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management
- Metoda hodinové režijní sazby - Efektivní nástroj pro časově orientovaný ABM (cs)
- Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management (en)
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| skos:notation
| - RIV/68407700:21220/07:02142864!RIV08-MSM-21220___
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| http://linked.open.../vavai/riv/strany
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/68407700:21220/07:02142864
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - Costing, Performance, Hour, Rate, Management, Control (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Proceedings of EIASM 8th Manufacturing Accounting Research Conference- Cost and Performance Management in Services and Operation
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
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| http://linked.open...cetTvurcuVysledku
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| http://linked.open...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
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| http://linked.open...vavai/riv/typAkce
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| http://linked.open.../riv/zahajeniAkce
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
| |
| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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