Time-Driven Activity-Based Costing
| Thesis title: | Time-Driven Activity-Based Costing |
|---|---|
| Author: | Yang, Xiya |
| Thesis type: | Diploma thesis |
| Supervisor: | Wagner, Jaroslav |
| Opponents: | Matyáš, Ondřej |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | Logistics Industry; TDABC; Performance Management; ABC; Cost Control; Bottleneck; TOC |
| Thesis title: | Time-Driven Activity-Based Costing |
|---|---|
| Author: | Yang, Xiya |
| Thesis type: | Diplomová práce |
| Supervisor: | Wagner, Jaroslav |
| Opponents: | Matyáš, Ondřej |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | TDABC; ABC; Cost Control; Bottleneck; Logistics Industry; TOC; Performance Management |
Information about study
| Study programme: | Finance and Accounting |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Department of Managerial Accounting |
Information on submission and defense
| Date of assignment: | 30. 9. 2019 |
|---|---|
| Date of submission: | 25. 5. 2020 |
| Date of defense: | 10. 6. 2020 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/70914/podrobnosti |