About: How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods themselves. Furthermore, their allocation principles are investigated, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a company?s processes. Initially, several analyses are performed in order to identify the methods that prove insufficient for effective and accurate cost allocation. These methods, despite their inaccuracies, are very frequently used in practice. Also, cost elements or cost pools inside an organization, which tend to be hard to allocate accurately, are identified. Secondly, several implementation projec The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods themselves. Furthermore, their allocation principles are investigated, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a company?s processes. Initially, several analyses are performed in order to identify the methods that prove insufficient for effective and accurate cost allocation. These methods, despite their inaccuracies, are very frequently used in practice. Also, cost elements or cost pools inside an organization, which tend to be hard to allocate accurately, are identified. Secondly, several implementation projec (en)
Title	How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations (en)
skos:prefLabel	How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations (en)
skos:notation	RIV/70883521:28120/09:63508641!RIV10-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP402/07/P296)
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Popesko, Boris
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	317879
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/09:63508641
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Costing Methods; Cost Allocation; Activity-Based Costing (en)
http://linked.open.../riv/klicoveSlovo	Activity-Based Costing Costing Methods Cost Allocation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[CD30F176DBE7]
http://linked.open...i/riv/nazevZdroje	European Financial and Accounting Journal
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	2009
http://linked.open...v/svazekPeriodika	IV.
http://linked.open...iv/tvurceVysledku	Popesko, Boris
issn	1802-2197
number of pages	15 (xsd:int)
http://localhost/t...ganizacniJednotka	28120
is http://linked.open...avai/riv/vysledek of	How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations How to Implement an Accurate and Effective Costing Systém in Manufacturing Organizations

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