Open AccessCosting methods utilization in Czech enterprises.
Author(s) -
Boris Popesko
Publication year - 2013
Publication title -
international journal of entrepreneurial knowledge
Language(s) - English
Resource type - Journals
eISSN - 2336-2952
pISSN - 2336-2960
DOI - 10.37335/ijek.v1i1.6
Subject(s) - activity based costing , czech , job costing , product (mathematics) , product cost management , target costing , process costing , order (exchange) , business , cost accounting , operations management , computer science , risk analysis (engineering) , operations research , accounting , engineering , mathematics , finance , linguistics , philosophy , geometry , cost engineering
This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properly discussed.