| Attributes | Values |
|---|
| rdf:type
| |
| Description
| - This paper is on different methods of allocating overhead costs. It defines the basic rules for successfully carrying out the process based on causal principles of overhead cost consumption by individual activities and cost objects. Contemporary cost management is influenced by dramatic increases in portions of overhead costs in various kinds of business. According to standard costing methods, one risk attached to inaccurate overhead cost allocation is that of increase, which could result in a wrong managerial decision being made. Two major areas are described in the article: the first one is a description of traditionally used means of allocation, in which different costs are usually allotted to the cost object;the second is a definition of principles for more accurate overhead cost allocation using modern costing methods, e.g. activity-based costing, and information provided by the high quality ERP system. The allocation guidelines described have been defined as a result of performing costing
- This paper is on different methods of allocating overhead costs. It defines the basic rules for successfully carrying out the process based on causal principles of overhead cost consumption by individual activities and cost objects. Contemporary cost management is influenced by dramatic increases in portions of overhead costs in various kinds of business. According to standard costing methods, one risk attached to inaccurate overhead cost allocation is that of increase, which could result in a wrong managerial decision being made. Two major areas are described in the article: the first one is a description of traditionally used means of allocation, in which different costs are usually allotted to the cost object;the second is a definition of principles for more accurate overhead cost allocation using modern costing methods, e.g. activity-based costing, and information provided by the high quality ERP system. The allocation guidelines described have been defined as a result of performing costing (en)
- Článek se zabývá různýma metodama alokace režijních nákladů. Definuje základní pravidla pro úspěšné zvládnutí procesu založeného na kauzálních principech přiřazení spotřeby režijních nákladů jednotlivým aktivitám a nákladovým objektům. Nákladové řízení prošlo dramatickým vývojem podílů režijních nákladů, což vyžaduje volbu rozličných metod kalkulací vzhledem k eliminaci špatných manažerských rozhodnutí. Článek je rozdělen do dvou hlavních částí. První se věnuje popisu tradičních možností alokací režijních nákladů, ve druhé části jsou potom definovány principy pro příčinnější alokaci režijních nákladů pomocí moderních nákladových metod. (cs)
|
| Title
| - Principles of Overhead Cost Allocation
- Principles of Overhead Cost Allocation (en)
- Principy alokace režijních nákladů (cs)
|
| skos:prefLabel
| - Principles of Overhead Cost Allocation
- Principles of Overhead Cost Allocation (en)
- Principy alokace režijních nákladů (cs)
|
| skos:notation
| - RIV/70883521:28120/08:63507646!RIV09-GA0-28120___
|
| http://linked.open...avai/riv/aktivita
| |
| http://linked.open...avai/riv/aktivity
| |
| 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
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/08:63507646
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - Cost management; costing methods; overhead costs; cost allocation (en)
|
| http://linked.open.../riv/klicoveSlovo
| |
| http://linked.open...ontrolniKodProRIV
| |
| http://linked.open...v/mistoKonaniAkce
| |
| http://linked.open...i/riv/mistoVydani
| - Boca Raton, Florida - USA
|
| http://linked.open...i/riv/nazevZdroje
| - ISSUES IN GLOBAL BUSINESS AND MANAGEMENT RESEARCH
|
| 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
| - Novák, Petr
- Popesko, Boris
|
| http://linked.open...vavai/riv/typAkce
| |
| http://linked.open.../riv/zahajeniAkce
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| |
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
![[RDF Data]](/fct/images/sw-rdf-blue.png)
![[cxml]](/fct/images/cxml_doc.png)
![[csv]](/fct/images/csv_doc.png)
![[text]](/fct/images/ntriples_doc.png)
![[turtle]](/fct/images/n3turtle_doc.png)
![[ld+json]](/fct/images/jsonld_doc.png)
![[rdf+json]](/fct/images/json_doc.png)
![[rdf+xml]](/fct/images/xml_doc.png)
![[atom+xml]](/fct/images/atom_doc.png)
![[html]](/fct/images/html_doc.png)