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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F11%3A86079299%21RIV12-MSM-27510___
rdf:type
skos:Concept n11:Vysledek
dcterms:description
This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application. This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.
dcterms:title
Method Time Driven Activity Based Costing – Literature Review Method Time Driven Activity Based Costing – Literature Review
skos:prefLabel
Method Time Driven Activity Based Costing – Literature Review Method Time Driven Activity Based Costing – Literature Review
skos:notation
RIV/61989100:27510/11:86079299!RIV12-MSM-27510___
n11:predkladatel
n12:orjk%3A27510
n3:aktivita
n16:S
n3:aktivity
S
n3:cisloPeriodika
1
n3:dodaniDat
n9:2012
n3:domaciTvurceVysledku
n14:3643255
n3:druhVysledku
n17:J
n3:duvernostUdaju
n10:S
n3:entitaPredkladatele
n4:predkladatel
n3:idSjednocenehoVysledku
211775
n3:idVysledku
RIV/61989100:27510/11:86079299
n3:jazykVysledku
n18:eng
n3:klicovaSlova
Activity Based Costing, Time Driven Activity Based Costing, time equations, customer profitability analysis, costs of processes
n3:klicoveSlovo
n6:Time%20Driven%20Activity%20Based%20Costing n6:time%20equations n6:Activity%20Based%20Costing n6:costs%20of%20processes n6:customer%20profitability%20analysis
n3:kodStatuVydavatele
RO - Rumunsko
n3:kontrolniKodProRIV
[B64E60B9D105]
n3:nazevZdroje
Journal of Applied Economic Sciences
n3:obor
n13:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n9:2011
n3:svazekPeriodika
6
n3:tvurceVysledku
Dejnega, Oleg
s:issn
1843-6110
s:numberOfPages
9
n15:organizacniJednotka
27510