About: Activity-based costing applications in the plastics industry

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This paper is on the practical application of the activity-based costing system in the plastics industry in Central Europe. The majority of the paper is dedicated to a case study of the ABC implementation process in a medium-sized Czech producer of plastic goods. The plastics industry is a fast developing economic sector in Central Europe, and most manufacturers are facing challenges to do with cost optimization as well as diversity of products and operations. Unfortunately, these difficulties limit the suitability of traditional absorption costing methods. Implementation has been performed as part of the research project, which concentrated on creating a methodology for putting the ABC system in place and measuring the effectiveness of its utilization. The implementation process deals with the method?s theoretical principles, and special attention has been paid to the benefits of ABC implementation for operational and strategic managerial decisions. All end results are discussed in order to verif This paper is on the practical application of the activity-based costing system in the plastics industry in Central Europe. The majority of the paper is dedicated to a case study of the ABC implementation process in a medium-sized Czech producer of plastic goods. The plastics industry is a fast developing economic sector in Central Europe, and most manufacturers are facing challenges to do with cost optimization as well as diversity of products and operations. Unfortunately, these difficulties limit the suitability of traditional absorption costing methods. Implementation has been performed as part of the research project, which concentrated on creating a methodology for putting the ABC system in place and measuring the effectiveness of its utilization. The implementation process deals with the method?s theoretical principles, and special attention has been paid to the benefits of ABC implementation for operational and strategic managerial decisions. All end results are discussed in order to verif (en) Příspěvek popisuje aplikaci metody ABC v rámci českého plastikářského výrobce. (cs)
Title	Activity-based costing applications in the plastics industry - Case study Activity-based costing applications in the plastics industry - Case study (en) Využití metody Activity-Based Costing v praxi - případová studie (cs)
skos:prefLabel	Activity-based costing applications in the plastics industry - Case study Activity-based costing applications in the plastics industry - Case study (en) Využití metody Activity-Based Costing v praxi - případová studie (cs)
skos:notation	RIV/70883521:28120/08:63507461!RIV09-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP402/07/P296)
http://linked.open...vai/riv/dodaniDat	2009
http://linked.open...aciTvurceVysledku	Popesko, Boris
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	354821
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/08:63507461
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Cost management; costing methods; Activity-Based Costing (en)
http://linked.open.../riv/klicoveSlovo	costing methods Cost management Activity-Based Costing
http://linked.open...ontrolniKodProRIV	[4C591EF5DE68]
http://linked.open...v/mistoKonaniAkce	Orlando USA
http://linked.open...i/riv/mistoVydani	Orlando USA
http://linked.open...i/riv/nazevZdroje	Isuuses in Global Research in Business and Economic
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Implementation methodology of the Actvity-Based Cost Management systems and their influence on the industrial companies performance
http://linked.open...UplatneniVysledku	2008
http://linked.open...iv/tvurceVysledku	Popesko, Boris
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2008-09-17 (xsd:date)
issn	1940-5391
number of pages	14 (xsd:int)
http://purl.org/ne...btex#hasPublisher	FIZJA International, Orlando USA
http://localhost/t...ganizacniJednotka	28120

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