Using Cost Management to Increase Effectiveness of the Company

• Autorzy: Jaroslava Vidová
• Języki publikacji: EN

Abstrakty

EN

Activity-based management can do more than measure product cost-effectiveness and reveal where cost reductions can be made. Used as a strategic planning tool, it can move companies closer to revenue and profitability goals. Don't try to implement an activity-based cost system organizationwide. One of the problems is that when you go full bore, people don't understand it quickly. It's a slow, methodical, building-block approach.(original abstract)

Słowa kluczowe

EN

Activity Based Costing (ABC); Costs management; Strategic planning

PL

Rachunek kosztów działań; Zarządzanie kosztami; Planowanie strategiczne

• Czasopismo: Intercathedra
• Rocznik: 2005
• Numer: nr 21
• Strony: 157--161

Twórcy

autor

Jaroslava Vidová

• Technical University of Košice, Slovakia

Bibliografia

• Kaplan R.S., Norton D.P.: Balanced Scorecard - Strategický system, meření výkonnosti podniku, Management Press, Praha, 2000
• Liberko I., Vidová J.: Ukazovatele efektívnosti logistického systému podniku, Medzinárodná vedecká konferencia "Logisticko-distribučné systémy", KPH Drevárska fakulta TU Zvolen, Zvolen, 2003, p. 121-127.
• Tkáč M., Turisová R.: Nákladová analýza stromu porúch, Zborník 3. Medz. vedeckej konferencie, Nové trendy v systémoch riadenia podnikov, Košice, 2000, p. 140-145.
• www.businessfinancemag.com