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Survey of the Product Costing Methods Used in Czech Republic

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dc.title Survey of the Product Costing Methods Used in Czech Republic en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.relation.ispartof Proceedings of the International Conference Accounting and Management Information Systems (AMIS 2011), 6th Edition
dc.date.issued 2011
utb.relation.volume 2011
dc.citation.spage 1126
dc.citation.epage 1134
dc.event.title International Conference on Accounting and Management Information Systems (AMIS)
dc.event.location Bucharest
utb.event.state-en Romania
utb.event.state-cs Rumunsko
dc.event.sdate 2011-06-08
dc.event.edate 2011-06-09
dc.type conferenceObject
dc.language.iso en
dc.publisher Editura ASE en
dc.subject cost management en
dc.subject costing system en
dc.subject overhead cost en
dc.subject Activity-based costing en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002697
utb.identifier.rivid RIV/70883521:28120/11:43866370!RIV13-MSM-28120___
utb.identifier.obdid 43866457
utb.identifier.wok 000296318700071
utb.source d-wok
dc.date.accessioned 2012-02-10T13:15:32Z
dc.date.available 2012-02-10T13:15:32Z
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
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