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Statements

Subject Item
n2:RIV%2F61989100%3A27360%2F14%3A86093346%21RIV15-MSM-27360___
rdf:type
skos:Concept n15:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/61989100:27360/14:86093346!RIV15-MSM-27360___
n3:aktivita
n16:S
n3:aktivity
S
n3:dodaniDat
n6:2015
n3:domaciTvurceVysledku
n5:7933843 n5:5028213 n5:1991914
n3:druhVysledku
n14:D
n3:duvernostUdaju
n20:S
n3:entitaPredkladatele
n10:predkladatel
n3:idSjednocenehoVysledku
22991
n3:idVysledku
RIV/61989100:27360/14:86093346
n3:jazykVysledku
n13:eng
n3:klicovaSlova
target costing; fixed costs; proportional costs; overhead costs; product costs; Contribution margin
n3:klicoveSlovo
n4:target%20costing n4:Contribution%20margin n4:proportional%20costs n4:product%20costs n4:fixed%20costs n4:overhead%20costs
n3:kontrolniKodProRIV
[011F74361F3F]
n3:mistoKonaniAkce
Brno
n3:mistoVydani
Ostrava
n3:nazevZdroje
METAL 2014: 23rd International Conference on Metallurgy and Materials: conference proceedings : May 21st-23rd 2014, hotel Voroněž I, Brno, Czech Republic, EU
n3:obor
n19:AE
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
4
n3:rokUplatneniVysledku
n6:2014
n3:tvurceVysledku
Kutáč, Josef Stoch, Dominika Andruška, Libor Samolejová, Andrea
n3:typAkce
n18:WRD
n3:zahajeniAkce
2014-05-21+02:00
s:numberOfPages
5
n17:hasPublisher
Tanger s.r.o.
n7:isbn
978-80-87294-54-3
n11:organizacniJednotka
27360