About: The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production

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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 article is focused on the issue of overhead costs allocation used for target costing. The first phase is allocation of overhead costs of secondary (supporting) cost centres to the primary (production) cost centres. In the second phase, the overhead costs of the primary cost centres are allocated to products or activities. The commonly used allocation key includes the standards of labour input in the production process. The analysis in this article highlights the inappropriateness of using this allocation key in the calculations used in price negotiations. This article is focused on the issue of overhead costs allocation used for target costing. The first phase is allocation of overhead costs of secondary (supporting) cost centres to the primary (production) cost centres. In the second phase, the overhead costs of the primary cost centres are allocated to products or activities. The commonly used allocation key includes the standards of labour input in the production process. The analysis in this article highlights the inappropriateness of using this allocation key in the calculations used in price negotiations. (en)
Title	The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production (en)
skos:prefLabel	The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production (en)
skos:notation	RIV/61989100:27360/14:86093346!RIV15-MSM-27360___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Stoch, Dominika Samolejová, Andrea Kutáč, Josef
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	Vysoká škola báňská - Technická univerzita Ostrava / Fakulta metalurgie a materiálového inženýrství
http://linked.open...dnocenehoVysledku	22991
http://linked.open...ai/riv/idVysledku	RIV/61989100:27360/14:86093346
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	target costing; fixed costs; proportional costs; overhead costs; product costs; Contribution margin (en)
http://linked.open.../riv/klicoveSlovo	fixed costs Contribution margin proportional costs overhead costs target costing product costs
http://linked.open...ontrolniKodProRIV	[011F74361F3F]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...i/riv/nazevZdroje	METAL 2014: 23rd International Conference on Metallurgy and Materials: conference proceedings : May 21st-23rd 2014, hotel Voroněž I, Brno, Czech Republic, EU
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	4 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Samolejová, Andrea Kutáč, Josef Andruška, Libor Stoch, Dominika
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2014-05-21 (xsd:date)
number of pages	5 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Tanger s.r.o.
https://schema.org/isbn	978-80-87294-54-3
http://localhost/t...ganizacniJednotka	27360

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