Activity Based Costing

Kalkulace ABC

Hana Mikovcová

Acta Oeconomica Pragensia, 2008, vol. 2008, issue 4, 22-28

Abstract: It is not possible to use standard methods of management in present constantly changing conditions. Enterprises have to apply progressive methods of management. The aim is to enhance the methodical application and formulate practical recommendations for enterprises in the area of cost management.

Keywords: management methods; activity based costing; activities; resources; cost objects (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.aop.127

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