文章基本信息

标题：Implementation of the ABC Model in a Company Dealing with Extraction of Raw Materials
本地全文：下载
作者：Radoslav Bajus ; Lenka Hudáková Stašová
期刊名称：Business, Management and Education
印刷版ISSN：2029-6169
出版年度：2014
卷号：12
期号：2
页码：228-244
DOI：10.3846/bme.2014.234
语种：English
出版社：VGTU Press
摘要：ABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise cost calculation for the product. The aim of the present article is to highlight the introduction of the ABC method to the enterprise and compare it with the traditional method. The result is to reduce costs by introducing ABC method to the enterprise.
关键词：ABC method;costs;costs management;overheads;implementation of then ABC method in the company;controlling instrument.