. "Stejn\u011B jako ve v\u0161ech odv\u011Btv\u00EDch, tak\u00E9 v zem\u011Bd\u011Blstv\u00ED jsou n\u00E1klady sledov\u00E1ny a rozd\u011Blov\u00E1ny. Jsou p\u0159i\u0159azov\u00E1ny na jednotliv\u00E1 st\u0159ediska i v\u00FDkony, co\u017E je c\u00EDlem kalkulace n\u00E1klad\u016F. Na z\u00E1klad\u011B p\u0159esn\u00FDch informac\u00ED se m\u016F\u017Ee management sna\u017Eit o efektivn\u011Bj\u0161\u00ED rozhodov\u00E1n\u00ED, v\u00FDrobu a dosa\u017Een\u00ED c\u00EDl\u016F podniku. C\u00EDlem p\u0159\u00EDsp\u011Bvku je posoudit mo\u017En\u00E9 vyu\u017Eit\u00ED modelu ABC v zem\u011Bd\u011Blsk\u00E9m podniku. Tento model je zalo\u017Een na vztahu n\u00E1klad\u016F k re\u00E1ln\u00FDm aktivit\u00E1m a proces\u016Fm prob\u00EDhaj\u00EDc\u00EDm v podniku. Lze tak ur\u010Dit p\u0159esn\u00E9 n\u00E1klady na v\u00FDkon. P\u0159\u00EDsp\u011Bvek se sna\u017E\u00ED pouk\u00E1zat na p\u0159\u00EDpadn\u00E9 komplikace spojen\u00E9 se zaveden\u00EDm modelu v zem\u011Bd\u011Blsk\u00E9m podniku a na p\u0159\u00EDnosy, kter\u00E9 by tento n\u00E1stroj naopak p\u0159inesl."@cs . . "2007-01-01+01:00"^^ . . . "434186" . "Model Activity Based Costing (ABC) v zem\u011Bd\u011Blsk\u00E9m podniku" . . "farming business; costs; cost calculation; activities; model abc"@en . . . "Model Activity Based Costing (ABC) in farming business"@en . "As in all sectors as in farming costs are monitored and distributed. They are allocated to particular centres and products -- it is a goal of cost calculation. On the basis of exact information management can emulate more efficient dicision making, production and business goals. The paper explores possible using of model ABC in farming business. This model is based on the rapport between costs and activities and proceses in the company. We can identify exact products' costs. The paper tries to show possible problems with the implementation of model in farming business and to show benefits resulting from this instrument."@en . . "Model Activity Based Costing (ABC) v zem\u011Bd\u011Blsk\u00E9m podniku" . "Petr Nov\u00E1k - Gimli" . "RIV/62156489:43110/07:00114515!RIV09-MSM-43110___" . "Brno" . "Model Activity Based Costing (ABC) in farming business"@en . "1"^^ . "978-80-903966-6-1" . . . . "43110" . "MZLU v Brn\u011B" . . . "L\u00E9talov\u00E1, Petra" . . . "1"^^ . "RIV/62156489:43110/07:00114515" . "Z(MSM6215648904)" . "MendelNET 2007. Sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F z konference student\u016F doktorsk\u00E9ho studia" . "1"^^ . "Model Activity Based Costing (ABC) v zem\u011Bd\u011Blsk\u00E9m podniku"@cs . . . "Stejn\u011B jako ve v\u0161ech odv\u011Btv\u00EDch, tak\u00E9 v zem\u011Bd\u011Blstv\u00ED jsou n\u00E1klady sledov\u00E1ny a rozd\u011Blov\u00E1ny. Jsou p\u0159i\u0159azov\u00E1ny na jednotliv\u00E1 st\u0159ediska i v\u00FDkony, co\u017E je c\u00EDlem kalkulace n\u00E1klad\u016F. Na z\u00E1klad\u011B p\u0159esn\u00FDch informac\u00ED se m\u016F\u017Ee management sna\u017Eit o efektivn\u011Bj\u0161\u00ED rozhodov\u00E1n\u00ED, v\u00FDrobu a dosa\u017Een\u00ED c\u00EDl\u016F podniku. C\u00EDlem p\u0159\u00EDsp\u011Bvku je posoudit mo\u017En\u00E9 vyu\u017Eit\u00ED modelu ABC v zem\u011Bd\u011Blsk\u00E9m podniku. Tento model je zalo\u017Een na vztahu n\u00E1klad\u016F k re\u00E1ln\u00FDm aktivit\u00E1m a proces\u016Fm prob\u00EDhaj\u00EDc\u00EDm v podniku. Lze tak ur\u010Dit p\u0159esn\u00E9 n\u00E1klady na v\u00FDkon. P\u0159\u00EDsp\u011Bvek se sna\u017E\u00ED pouk\u00E1zat na p\u0159\u00EDpadn\u00E9 komplikace spojen\u00E9 se zaveden\u00EDm modelu v zem\u011Bd\u011Blsk\u00E9m podniku a na p\u0159\u00EDnosy, kter\u00E9 by tento n\u00E1stroj naopak p\u0159inesl." . . "Model Activity Based Costing (ABC) v zem\u011Bd\u011Blsk\u00E9m podniku"@cs . "[2F9464EF841A]" .