. "Utilization of the Activity-Based Cost Management systems in practice"@en . "Z(MSM 265300021)" . . "Vyu\u017Eit\u00ED procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F (ABC/M) v praxi"@cs . "Vysok\u00E1 \u0161kola ekonomick\u00E1 v Praze" . "Popesko, Boris" . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 charakteristikami v\u00FDvoje a praktick\u00FDch aplikac\u00ED procesn\u00EDho \u0159\u00EDzen\u00ED n\u00E1klad\u016F (ABC/M). V prvn\u00ED \u010D\u00E1sti \u010Dl\u00E1nku se autor zab\u00FDv\u00E1 problematikou alokace re\u017Eijn\u00EDch n\u00E1klad\u016F na n\u00E1kladov\u00E9 objekty, definuje p\u0159\u00ED\u010Diny nep\u0159esnost\u00ED tradi\u010Dn\u00EDch kalkula\u010Dn\u00EDch syst\u00E9m\u016F a vyvozuje nutnost vyu\u017E\u00EDv\u00E1n\u00ED sofistikovan\u011Bj\u0161\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F pro efektivn\u00ED n\u00E1kladov\u00E9 \u0159\u00EDzen\u00ED. Ve druh\u00E9 \u010D\u00E1sti \u010Dl\u00E1nku se autor zab\u00FDv\u00E1 konkr\u00E9tn\u00EDmi charakteristikami v\u00FDstavby a provozu procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F v praxi." . "508082" . "Utilization of the Activity-Based Cost Management systems in practice"@en . "Praha" . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 charakteristikami v\u00FDvoje a praktick\u00FDch aplikac\u00ED procesn\u00EDho \u0159\u00EDzen\u00ED n\u00E1klad\u016F (ABC/M). V prvn\u00ED \u010D\u00E1sti \u010Dl\u00E1nku se autor zab\u00FDv\u00E1 problematikou alokace re\u017Eijn\u00EDch n\u00E1klad\u016F na n\u00E1kladov\u00E9 objekty, definuje p\u0159\u00ED\u010Diny nep\u0159esnost\u00ED tradi\u010Dn\u00EDch kalkula\u010Dn\u00EDch syst\u00E9m\u016F a vyvozuje nutnost vyu\u017E\u00EDv\u00E1n\u00ED sofistikovan\u011Bj\u0161\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F pro efektivn\u00ED n\u00E1kladov\u00E9 \u0159\u00EDzen\u00ED. Ve druh\u00E9 \u010D\u00E1sti \u010Dl\u00E1nku se autor zab\u00FDv\u00E1 konkr\u00E9tn\u00EDmi charakteristikami v\u00FDstavby a provozu procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F v praxi."@cs . . "Vyu\u017Eit\u00ED procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F (ABC/M) v praxi" . . . "28120" . . "12"^^ . "Vyu\u017Eit\u00ED procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F (ABC/M) v praxi" . . "Article deals with Activity-Based Cost Management characteristics and practical applications. In the first part of article author deals with problems with overhead cost assignment and allocation to cost objects, defines the reasons of traditional costing systems inaccuracy and outlines the necessity of more sophisticated costing systems usage form effective cost management. In the second part of article author deals with concrete construction and performance characteristics of Activity-Based Cost systems in practice."@en . "[D3780DD2307B]" . "1"^^ . . "147-162" . . "RIV/70883521:28120/06:63504893" . . "Vyu\u017Eit\u00ED procesn\u00EDch n\u00E1kladov\u00FDch syst\u00E9m\u016F (ABC/M) v praxi"@cs . . . "1"^^ . "Activity-Based Costing; process management; cost allocation"@en . . "Progresivn\u00ED zm\u011Bny v syst\u00E9mech \u0159\u00EDzen\u00ED v\u00FDkonnosti" . . "80-245-1070-7" . "RIV/70883521:28120/06:63504893!RIV07-MSM-28120___" . .