Stasova, Lenka Hudakova; Bajus, Radoslav
February 2015
Actual Problems of Economics / Aktual'ni Problemi Ekonomìki;2015, Vol. 164 Issue 2, p373
Academic Journal
Many companies are currently using the traditional methods of cost calculation. The problem with this kind of calculations is just the overhead costs which form a significant part of companies own total costs. Their inaccuracy is eliminated by Activity-Based Costing (ABC) calculation method. The paper is focused on one of the biggest contributions of ABC model -- linking accounting costs with performed activities and with costs of manufactured products into one system. We present our own ABC model in a selected company as well as the comparison of results achieved by this calculation with those achieved by traditional cost calculations. The paper also offers the authors' survey aimed at the use of calculation methods and their software support in companies.


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