Costing methods utilization in Czech enterprises.

Authors

  • Boris Popesko Tomas Bata University in Zlín, Czech Republic

DOI:

https://doi.org/10.37335/ijek.v1i1.6

Keywords:

cost management, costing system, overhead cost, Activity-based costing

Abstract

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.

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Published

2013-12-31

How to Cite

Popesko, B. (2013). Costing methods utilization in Czech enterprises. International Journal of Entrepreneurial Knowledge, 1(1). https://doi.org/10.37335/ijek.v1i1.6

Issue

Vol. 1 No. 1 (2013): International Journal of Entrepreneurial Knowledge

Section

Research

License

International Journal of Entrepreneurial Knowledge (ISSN 2336-2960) is published by the Center for International Scientific Research of VŠO and VŠPP in cooperation with the following partners:

  • University College of Business in Prague, Czech Republic
  • University of Entrepreneurship and Law, Prague, Czech Republic
  • School of Business and Administration of the Polytechnic Institute of Setúbal, Portugal
  • Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia
IJEK is an Open Access journal and does not charge readers or their institutions for access. 
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