"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."@en . "2014-11-06+01:00"^^ . . "10"^^ . "Milan, Italy" . "Janu\u0161ka, Martin" . . "978-0-9860419-3-8" . "Activity Based Costing, managerial games, lean management, managerial accounting."@en . . . . . "Activity Based Costing: Practical Case Study For Education Purposes"@en . . "Activity Based Costing: Practical Case Study For Education Purposes" . "\u0160picar, Radim" . "23510" . . "Milan" . . "RIV/49777513:23510/14:43923161" . . "International Business Information Management Association (IBIMA)" . . "[56F45853CC12]" . "Activity Based Costing: Practical Case Study For Education Purposes"@en . . "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." . "S" . "2"^^ . "Activity Based Costing: Practical Case Study For Education Purposes" . "RIV/49777513:23510/14:43923161!RIV15-MSM-23510___" . "2"^^ . "Proceedings of The 24th International Business Information Management Association Conference" . . . "1532" . . . .