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The Proposal for the Introduction of Activity Based Costing in the Company
Honemannová, Kateřina ; Šimánková, Monika (referee) ; Ing.Monika Šimánková (referee) ; Kocmanová, Alena (advisor)
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
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Cost management tools
KAZÍK, Tomáš
The amount of costs is one of the major aspect in enterprise and so it is very important to monitor and manage them. The attention is devoted especially to cost management tool calculation. This section describes diverse methods of calculation, advantages and disadvantages of these methods. The practical part solves aplication of calculation in a specific real enterprise. Three products were choosen for an analysis. Total costs were separeted into direct costs and indirect costs . Direct cost can be assigned directly to cost object (product). Indirect costs (mostly overhead costs) can´t be assigned directly and constitute the most difficult problem in this work. It uses "cost allocation" for assignment to cost object, at traditional cost systems thank to "allocation base" and at modern cost systems thank to "cost driver". Cost calculation allows to identify all costs for the cost object and these particular costs can be then minimalize.
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The Proposal for the Introduction of Activity Based Costing in the Company
Honemannová, Kateřina ; Šimánková, Monika (referee) ; Ing.Monika Šimánková (referee) ; Kocmanová, Alena (advisor)
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
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