Home > Search Results: keywords:"metoda Activity Based Costing (ABC) – kalkulace nákladů podle aktivit"
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Cost Management in the Company Using the Method of Activity Based Costing
 Lečbychová, Vendula ; Ing.Božena Okénková (referee) ; Kocmanová, Alena (advisor)
My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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