This HTML5 document contains 37 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
dctermshttp://purl.org/dc/terms/
n18http://localhost/temp/predkladatel/
n14http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n9http://linked.opendata.cz/resource/domain/vavai/projekt/
n7http://linked.opendata.cz/ontology/domain/vavai/
shttp://schema.org/
skoshttp://www.w3.org/2004/02/skos/core#
n3http://linked.opendata.cz/ontology/domain/vavai/riv/
n5http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F70883521%3A28120%2F09%3A63508641%21RIV10-GA0-28120___/
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n6http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n17http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n15http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n12http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n16http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n4http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n8http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F09%3A63508641%21RIV10-GA0-28120___
rdf:type
n7:Vysledek skos:Concept
dcterms: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
dcterms: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
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
skos:notation
RIV/70883521:28120/09:63508641!RIV10-GA0-28120___
n3:aktivita
n12:P
n3:aktivity
P(GP402/07/P296)
n3:cisloPeriodika
4
n3:dodaniDat
n8:2010
n3:domaciTvurceVysledku
n14:7214022
n3:druhVysledku
n4:J
n3:duvernostUdaju
n17:S
n3:entitaPredkladatele
n5:predkladatel
n3:idSjednocenehoVysledku
317879
n3:idVysledku
RIV/70883521:28120/09:63508641
n3:jazykVysledku
n15:eng
n3:klicovaSlova
Costing Methods; Cost Allocation; Activity-Based Costing
n3:klicoveSlovo
n6:Cost%20Allocation n6:Costing%20Methods n6:Activity-Based%20Costing
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[CD30F176DBE7]
n3:nazevZdroje
European Financial and Accounting Journal
n3:obor
n16:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:projekt
n9:GP402%2F07%2FP296
n3:rokUplatneniVysledku
n8:2009
n3:svazekPeriodika
IV.
n3:tvurceVysledku
Popesko, Boris
s:issn
1802-2197
s:numberOfPages
15
n18:organizacniJednotka
28120