Rodyti trumpą aprašą

dc.rights.licenseKūrybinių bendrijų licencija / Creative Commons licenceen_US
dc.contributor.authorBajus, Radoslav
dc.contributor.authorHudáková Stašová, Lenka
dc.date.accessioned2024-11-04T14:29:26Z
dc.date.available2024-11-04T14:29:26Z
dc.date.issued2014
dc.date.submitted2014-10-20
dc.identifier.issn2029-7491en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/155489
dc.description.abstractABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise cost calculation for the product. The aim of the present article is to highlight the introduction of the ABC method to the enterprise and compare it with the traditional method. The result is to reduce costs by introducing ABC method to the enterprise.en_US
dc.format.extent17 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/155341en_US
dc.rightsAttribution-NonCommercial 4.0 Internationalen_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en_US
dc.source.urihttps://journals.vilniustech.lt/index.php/BMEE/article/view/3514en_US
dc.subjectABC methoden_US
dc.subjectcostsen_US
dc.subjectcosts managementen_US
dc.subjectoverheadsen_US
dc.subjectimplementation of then ABC method in the companyen_US
dc.subjectcontrolling instrumenten_US
dc.titleImplementation of the ABC model in a company dealing with extraction of raw materialsen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeContemporary issues of economics and management studies: problems and perspectivesen_US
dcterms.dateAccepted2014-11-07
dcterms.issued2014-12-23
dcterms.licenseCC BY NCen_US
dcterms.references40en_US
dc.description.versionTaip / Yesen_US
dc.contributor.institutionTechnical University of Košiceen_US
dcterms.sourcetitleBusiness, Management and Educationen_US
dc.description.issueno. 2en_US
dc.description.volumevol. 12en_US
dc.identifier.eissn2029-6169en_US
dc.publisher.nameVilnius Gediminas Technical University Pressen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.identifier.doihttps://doi.org/10.3846/bme.2014.234en_US


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Rodyti trumpą aprašą

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