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Statements

Subject Item
n2:RIV%2F49777513%3A23510%2F14%3A43923161%21RIV15-MSM-23510___
rdf:type
n7:Vysledek skos:Concept
dcterms:description
Activity based costing is relatively new paradigm which can be encountered in business practice. Nowadays companies are forced to implement various lean practices and concepts to reduce their costs and improve their competitiveness. Activity based costing is one of paradigms or tools which can be useful to determine which internal business processes should be enhanced, improved, modified or eliminated regarding their final added value to the company. Even Activity Based Costing is relatively new paradigm in literature in bussiness practice the idea of cost allocation is not new at all but it is just different view of costs than classical accounting. Activity-based costing is based on the concept that products consume activities and activities consume resources. All costs are than allocated to specific products or customers. This concept leads to results which corresponds with reality more than classical costing of direct material and direct labor with overhead added as a plant wide percentage. Activity based costing is relatively new paradigm which can be encountered in business practice. Nowadays companies are forced to implement various lean practices and concepts to reduce their costs and improve their competitiveness. Activity based costing is one of paradigms or tools which can be useful to determine which internal business processes should be enhanced, improved, modified or eliminated regarding their final added value to the company. Even Activity Based Costing is relatively new paradigm in literature in bussiness practice the idea of cost allocation is not new at all but it is just different view of costs than classical accounting. Activity-based costing is based on the concept that products consume activities and activities consume resources. All costs are than allocated to specific products or customers. This concept leads to results which corresponds with reality more than classical costing of direct material and direct labor with overhead added as a plant wide percentage.
dcterms:title
Activity Based Costing: Practical Case Study For Education Purposes Activity Based Costing: Practical Case Study For Education Purposes
skos:prefLabel
Activity Based Costing: Practical Case Study For Education Purposes Activity Based Costing: Practical Case Study For Education Purposes
skos:notation
RIV/49777513:23510/14:43923161!RIV15-MSM-23510___
n4:aktivita
n12:S
n4:aktivity
S
n4:dodaniDat
n9:2015
n4:domaciTvurceVysledku
n10:9284222 n10:7188447
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n20:D
n4:duvernostUdaju
n17:S
n4:entitaPredkladatele
n11:predkladatel
n4:idSjednocenehoVysledku
1532
n4:idVysledku
RIV/49777513:23510/14:43923161
n4:jazykVysledku
n18:eng
n4:klicovaSlova
Activity Based Costing, managerial games, lean management, managerial accounting.
n4:klicoveSlovo
n5:Activity%20Based%20Costing n5:managerial%20games n5:managerial%20accounting. n5:lean%20management
n4:kontrolniKodProRIV
[56F45853CC12]
n4:mistoKonaniAkce
Milan, Italy
n4:mistoVydani
Milan
n4:nazevZdroje
Proceedings of The 24th International Business Information Management Association Conference
n4:obor
n15:AE
n4:pocetDomacichTvurcuVysledku
2
n4:pocetTvurcuVysledku
2
n4:rokUplatneniVysledku
n9:2014
n4:tvurceVysledku
Januška, Martin Špicar, Radim
n4:typAkce
n19:WRD
n4:zahajeniAkce
2014-11-06+01:00
s:numberOfPages
10
n16:hasPublisher
International Business Information Management Association (IBIMA)
n8:isbn
978-0-9860419-3-8
n14:organizacniJednotka
23510