IMPLEMENTATION OF ACTIVITY–BASED COSTING IN HEAT TREATMENT PROCESSES

1 BALON Petr
Co-authors:
1 BUCHTOVÁ Jana 1 SUŠKOVÁ Andrea
Institution:
1 VSB - Technical University of Ostrava, Ostrava, Czech Republic, EU, petr.balon.st@vsb.cz, jana.buchtova@vsb.cz, andrea.suskova.st@vsb.cz
Conference:
27th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 23rd - 25th 2018
Proceedings:
Proceedings 27th International Conference on Metallurgy and Materials
Pages:
1863-1869
ISBN:
978-80-87294-84-0
ISSN:
2694-9296
Published:
24th October 2018
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
18 views / 5 downloads
Abstract

The paper describes a case study of the Activity-Based Costing application in a selected metallurgical enterprise which operates heat treatment processes of metallic materials. Activity-Based Costing (abbr. ABC method) principle is different from the traditional approach of costing methods because it allocates consumed resources to the particular activities in order to achieve distribution of overheads according to real causality of their origin. These activities consume resources and at the same time, they are consumed by cost objects themselves. The analysis of the activities defines cost drivers, which make it possible to express a causal relation among consumed resources and cost objects. Activity-Based Costing assumes that the cause of costs is the activities, not the products directly. The goal of this paper is a case study of Activity-Based Costing application for costs evaluation in the case of a specific heat treatment process.

Keywords: Heat treatment, Activity-Based Costing, activities, cost drivers, cost objects.
Scroll to Top