PRECONDITIONS OF APPLICATION OF CALCULATION METHOD ABC IN CUSTOM-MADE INDUSTRIAL PRODUCTION

1 SUŠKOVÁ Andrea
Co-authors:
1 BUCHTOVÁ Jana
Institution:
1 VŠB - Technical University of Ostrava, Ostrava, Czech Republic, EU, andrea.suskova@gmail.com, jana.buchtova@vsb.cz
Conference:
28th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 22nd - 24th 2019
Proceedings:
Proceedings 28th International Conference on Metallurgy and Materials
Pages:
1996-2001
ISBN:
978-80-87294-92-5
ISSN:
2694-9296
Published:
4th November 2019
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
40 views / 17 downloads
Abstract

The paper deals with essential aspects and steps that an enterprise must ensure, within its the organizational structure and the Information systems and technology and manufacturing processes in order to be able to successfully implement the calculation method of Activity Based Costing. The specification of these basic assumptions is mostly part of the input analysis of the costing system of company. The aim of this paper is to focus attention on individual criteria, which may be a pitfall when implementing Activity Based Costing itself.

Keywords: Custom-Made Production, calculation method, process, activities, Activity Based Costing
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