Costing methods utilization in Czech enterprises
Boris Popesko ()
Additional contact information
Boris Popesko: Tomas Bata University in Zlin, Vysoka skola podnikani, a.s.
International Journal of Entrepreneurial Knowledge, 2013, vol. 1, issue 1, 38-45
This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, 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.
Keywords: Cost management; costing system; overhead cost; Activity-based costing (search for similar items in EconPapers)
JEL-codes: M20 M41 (search for similar items in EconPapers)
References: Add references at CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:jek:journl:v:1:y:2013:i:1:p:38-45
Access Statistics for this article
International Journal of Entrepreneurial Knowledge is currently edited by Aleksandr Kljucnikov
More articles in International Journal of Entrepreneurial Knowledge from VSP Ostrava, a. s. Contact information at EDIRC.
Series data maintained by Aleksandr Kljucnikov ().