Acta Oeconomica Pragensia 2008, 16(4):22-28 | DOI: 10.18267/j.aop.127

Activity Based Costing

Hana Mikovcová
Doc. Ing. Hana Mikovcová, Ph.D.; Katedra podnikové ekonomiky, Fakulta podnikohospodáøská, Vysoká ¹kola ekonomická v Praze, mik.@vse.cz.

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

Published: August 1, 2008  Show citation

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Mikovcová, H. (2008). Activity Based Costing. Acta Oeconomica Pragensia, 16(4), 22-28. doi: 10.18267/j.aop.127
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    References

    1. COKINS, G. 2001. Aktivity-Based Cost Management. John Wilex&Sons, Inc., 2001.
    2. ESCHENBACH, R. 2005. Controlling. Praha : ASPI, 2005.
    3. MIKOVCOVÁ, H. 2003. Controlling. CD. Praha : V©E, 2003.
    4. MIKOVCOVÁ, H. 2007. Controlling. Plzeò : Ale¹ Èenìk, 2007.

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