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Process costing methods as a tool of financial risks prevention

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dc.title Process costing methods as a tool of financial risks prevention en
dc.contributor.author Dokulil, Jiří
dc.relation.ispartof Crisis Management and Solution of the Crisis Situations 2015
dc.identifier.isbn 9788074545733
dc.date.issued 2015
dc.citation.spage 52
dc.citation.epage 63
dc.event.title International Conference on Crisis Management and Solution of the Crisis Situations
dc.event.location Uherské Hradište
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-09-10
dc.event.edate 2015-09-11
dc.type conferenceObject
dc.language.iso cs
dc.publisher Tomas Bata University in Zlín
dc.relation.uri https://criscon.cz/doc/sbornik.pdf
dc.subject Financial risks en
dc.subject cost management en
dc.subject costing system en
dc.subject indirect costs en
dc.description.abstract The paper focuses on the issue of the process costing methods as a potential tool to eliminate financial risks. Current surveys point to the fact that majority of Czech companies allocate overhead costs by historical prices or a percentage surcharge to the chosen representative of the direct costs. But there is no premise that direct and indirect costs should develop proportionally. Companies, using these out-date methods, risk the wrong managerial decision which will be identified late. Tools to eliminate this risk are currently processing costing methods. These methods react to harder demands of managers to raise information not only about situation in past, but also to get information in time and quality to interference actual decision-making process. The paper is supplemented by an practical application through a case study. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008979
utb.identifier.obdid 43874655
utb.identifier.wok 000473807900008
utb.source d-wok
dc.date.accessioned 2019-08-16T09:30:14Z
dc.date.available 2019-08-16T09:30:14Z
utb.ou Department of Business Administration
utb.contributor.internalauthor Dokulil, Jiří
utb.wos.affiliation [Dokulil, Jiri] Univ Tomase Bati Zline, Fak Managementu & Ekon, Ustav Podnikove Ekon, Mostni 5139, Zlin 76001, Czech Republic
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