Time-Driven Activity-Based Costing
| Název práce: | Time-Driven Activity-Based Costing |
|---|---|
| Autor(ka) práce: | Yang, Xiya |
| Typ práce: | Diploma thesis |
| Vedoucí práce: | Wagner, Jaroslav |
| Oponenti práce: | Matyáš, Ondřej |
| Jazyk práce: | English |
| Abstrakt: | The paper introduces ABC and TDABC, implants both methods into a Chinese logistic company J, the results show that TDABC is less complicated compared with ABC and it is more suitable for companies with high indirect costs. TDABC shows the spare capacity, which is of the vital importance of management control. With the information provided by TDABC, managers can deal with bottlenecks of the company and implicit for cost control. The paper advises implantation of TDABC and the recommendation of further studies. |
| Klíčová slova: | Logistics Industry; TDABC; Performance Management; ABC; Cost Control; Bottleneck; TOC |
| Název práce: | Time-Driven Activity-Based Costing |
|---|---|
| Autor(ka) práce: | Yang, Xiya |
| Typ práce: | Diplomová práce |
| Vedoucí práce: | Wagner, Jaroslav |
| Oponenti práce: | Matyáš, Ondřej |
| Jazyk práce: | English |
| Abstrakt: | The paper introduces ABC and TDABC, implants both methods into a Chinese logistic company J, the results show that TDABC is less complicated compared with ABC and it is more suitable for companies with high indirect costs. TDABC shows the spare capacity, which is of the vital importance of management control. With the information provided by TDABC, managers can deal with bottlenecks of the company and implicit for cost control. The paper advises implantation of TDABC and the recommendation of further studies. |
| Klíčová slova: | TDABC; ABC; Cost Control; Bottleneck; Logistics Industry; TOC; Performance Management |
Informace o studiu
| Studijní program / obor: | Finance and Accounting |
|---|---|
| Typ studijního programu: | Magisterský studijní program |
| Přidělovaná hodnost: | Ing. |
| Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
| Fakulta: | Fakulta financí a účetnictví |
| Katedra: | Katedra manažerského účetnictví |
Informace o odevzdání a obhajobě
| Datum zadání práce: | 30. 9. 2019 |
|---|---|
| Datum podání práce: | 25. 5. 2020 |
| Datum obhajoby: | 10. 6. 2020 |
| Identifikátor v systému InSIS: | https://insis.vse.cz/zp/70914/podrobnosti |