Kontaktujte nás | Jazyk: čeština English
Název: | Survey of the product costing methods used in Czech Republic |
Autor: | Popesko, Boris; Novák, Petr |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Proceedings of the International Conference Accounting and Management Information Systems (AMIS 2011), 6th Edition. 2011, vol. 2011, p. 1126-1134 |
Abstrakt: | This paper presents the results of the survey focused on the usage of the different types of product costing methods in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared with one another, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properly discussed. |
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