Využití konceptu activity based costing a vliv jeho využívání na finanční výkonnost podniku v ČR

Abstract

The article aims to analyse the use of Activity Based Costing (ABC) concept in Czech enterprises and the effect of its use on the financial performance of companies. An extensive questionnaire survey carried out by the Faculty of Management and Economics of TBU in Zlin (a total of 350 enterprises in the Czech Republic) revealed that the ABC is used by approximately 19% of enterprises, which is less in comparison with similar studies conducted in developed countries. The use of the chi-square did not confirm the impact of company's size, company's specialization and company's age on the implementation of ABC. It was also tested whether the utilization of ABC in corporate practice improves the financial performance of companies. As financial performance indicators were selected return on equity and return on assets. The testing was carried out by using student's t-test. The differences in the achieved performance can not be due to the results considered significant. The results are consistent with the results achieved by Ittner et al. (2002) and Jankala a Silvola (2012). Different conclusions were then drawn by studies done by Kennedy, Affleck-Graves (2001) a Cagwin a Bouwman (2002), which show that the concept of ABC implementation in the system for performance measurement and management is associated with higher performance. It was also found that neither the level of satisfaction with the implementation of ABC has any effect on the financial performance of companies. © University of Pardubice, 2014.