Activity based management used in administration of state
Thesis title: | Activity Based Costing v procesně řízené společnosti |
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Author: | Drahoňovský, Milan |
Thesis type: | Disertační práce |
Supervisor: | Sedláčková, Helena |
Opponents: | Strouhal, Jiří; Popesko, Boris |
Thesis language: | Česky |
Abstract: | Tato disertační práce se věnuje metodě Activity based costing jako účinnému nástroji pro řízení nákladů i v prostředí státní správy, vysokých škol, výzkumných institucí a dalších organizačních složek státu, který může přinést benefity. Možnost aplikace manažerských nástrojů v novém prostředí může zvýšit efektivitu, dosáhnout úspory v provozu organizací financovaných ze státního rozpočtu. Activity based costing (doposud značně opomíjená)může být právě účinnou metodou při snižování výdajů na provoz těchto organizací. Rovněž při přidělování finančních prostředků na vědu a výzkum z prostředků organizací pro určení a nutného vykazování režijních nákladů získává dokonalý přehled o uznatelných a neuznatelných nákladech a vykázané celoorganizační režii, která zásadním způsobem může ovlivnit financování projektů a tím i samotný rozpočet organizací. |
Keywords: | activity based consting; procesní model; full cost; kalkulace |
Thesis title: | Activity based management used in administration of state |
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Author: | Drahoňovský, Milan |
Thesis type: | Dissertation thesis |
Supervisor: | Sedláčková, Helena |
Opponents: | Strouhal, Jiří; Popesko, Boris |
Thesis language: | Česky |
Abstract: | ABC is a methodology for calculating of the costs of activities in the organizations. This methodology
has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in
foreign corporations in the private ownership. Its use in the state and their subordinate organizations
established in foreign companies is very small and almost not used in domestic organizations.
Accurate knowledge of the costs of the various company activities could be crucial in the long term view
and directs the organization to success or to failure. In the private sector are costing mechanisms set in
different level, but in the public sector are largely neglected. This situation is mainly due to the fact that
organizations are managed by hired managers and they are not owned by a private person (or persons)
too. They are owned by the state, which functions as the manager is very poor.
The current economic situation and changes are forcing organizations to think about the possibilities of
using advanced management methods. These trends are captured not only in surveys, identified already
as efforts superiors organizations to manage subordinate organizations, but also partially finalized
projects in the state sphere. These projects reveal the interested of organizations to further detailed
insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research
institutions. Summarizes the current status and position for the creation of the ABC model in practice.
This thesis includes not only the methodology but also a practical example of the practices described
step by step. The results of the calculation according to ABC provide detailed view of costs during the
agenda execution and organization also on a detailed calculation of the output of the organization.
Thanks to a detailed insight into structured calculation is allowed to lead their active management and
positive influence on the future. |
Keywords: | process model; activity based costing; full cost; calculation |
Information about study
Study programme: | Ekonomika a management/Podniková ekonomika a management |
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Type of study programme: | Doktorský studijní program |
Assigned degree: | Ph.D. |
Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
Faculty: | Faculty of Business Administration |
Department: | Department of strategy |
Information on submission and defense
Date of assignment: | 25. 4. 2012 |
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Date of submission: | 1. 10. 2013 |
Date of defense: | 24. 2. 2016 |
Identifier in the InSIS system: | https://insis.vse.cz/zp/37495/podrobnosti |