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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F11%3A43866388%21RIV12-MSM-28120___
rdf:type
n6:Vysledek skos:Concept
dcterms:description
The purpose of this paper is to provide a basic overview of the application of Activity-Based Costing in an urban mass transport company which operates land public transport via buses and trolleys within the city. The case study was conducted using the Activity-Based Methodology in order to calculate the true cost of individual operations and to measure the profitability of particular transport lines. The case study analysis showed the possible effects of the application of the Activity-Based Costing for an urban mass transport company as well as the limitations of using the ABC methodology in the service industry. With regards to the application of the ABC methodology, the primary limitation of the accuracy of the conclusions is the quality of the non-financial information which had to be gathered throughout the implementation process. A basic limitation of the accurate data acquisition is the nature of the fare system of the transport company which does not allow the identification of the route that is taken by an individual passenger. The study illustrates the technique of ABC in urban mass transport and provides a real company example of information outputs of theABC system. The users indicated that, the ABC model is very useful for profitability reporting and profit management. Also, the paper shows specific application of the Activity-Based Methodology in conditions of urban mass transport companies with regional specifics. The purpose of this paper is to provide a basic overview of the application of Activity-Based Costing in an urban mass transport company which operates land public transport via buses and trolleys within the city. The case study was conducted using the Activity-Based Methodology in order to calculate the true cost of individual operations and to measure the profitability of particular transport lines. The case study analysis showed the possible effects of the application of the Activity-Based Costing for an urban mass transport company as well as the limitations of using the ABC methodology in the service industry. With regards to the application of the ABC methodology, the primary limitation of the accuracy of the conclusions is the quality of the non-financial information which had to be gathered throughout the implementation process. A basic limitation of the accurate data acquisition is the nature of the fare system of the transport company which does not allow the identification of the route that is taken by an individual passenger. The study illustrates the technique of ABC in urban mass transport and provides a real company example of information outputs of theABC system. The users indicated that, the ABC model is very useful for profitability reporting and profit management. Also, the paper shows specific application of the Activity-Based Methodology in conditions of urban mass transport companies with regional specifics.
dcterms:title
Activity-Based Costing Application in an Urban Mass Transport Company Activity-Based Costing Application in an Urban Mass Transport Company
skos:prefLabel
Activity-Based Costing Application in an Urban Mass Transport Company Activity-Based Costing Application in an Urban Mass Transport Company
skos:notation
RIV/70883521:28120/11:43866388!RIV12-MSM-28120___
n6:predkladatel
n7:orjk%3A28120
n4:aktivita
n15:V
n4:aktivity
V
n4:cisloPeriodika
4/2011
n4:dodaniDat
n18:2012
n4:domaciTvurceVysledku
n10:6511767 n10:7214022
n4:druhVysledku
n11:J
n4:duvernostUdaju
n14:S
n4:entitaPredkladatele
n8:predkladatel
n4:idSjednocenehoVysledku
184523
n4:idVysledku
RIV/70883521:28120/11:43866388
n4:jazykVysledku
n9:eng
n4:klicovaSlova
Activity-Based Costing, Urban mass transport, ABC implementation, overhead, cost allocation
n4:klicoveSlovo
n5:Urban%20mass%20transport n5:cost%20allocation n5:overhead n5:ABC%20implementation n5:Activity-Based%20Costing
n4:kodStatuVydavatele
CZ - Česká republika
n4:kontrolniKodProRIV
[C79E2ED43A81]
n4:nazevZdroje
Journal of Competitiveness
n4:obor
n13:AE
n4:pocetDomacichTvurcuVysledku
2
n4:pocetTvurcuVysledku
2
n4:rokUplatneniVysledku
n18:2011
n4:svazekPeriodika
3
n4:tvurceVysledku
Novák, Petr Popesko, Boris
s:issn
1804-171X
s:numberOfPages
15
n16:organizacniJednotka
28120