Use of activity-based costing approach for cost management in a railway transport enterprise

• Autorzy: Stopka Ondrej , Stopkova Maria , Rybicka Iwona , Gross Patrik , Jeřábek Karel

Identyfikatory

DOI

10.20858/sjsutst.2021.111.13

• Języki publikacji: EN

Abstrakty

EN

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.

Słowa kluczowe

EN

railway enterprises; cost management; indirect transport cost

PL

przedsiębiorstwa kolejowe; zarządzanie kosztami; pośrednie koszty transportu

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Transport / Politechnika Śląska
• Rocznik: 2021
• Tom: z. 111
• Strony: 151--160
• Opis fizyczny: Bibliogr. 31 poz.

Twórcy

autor

Stopka Ondrej

• Department of Transport and Logistics, Faculty of Technology, Institute of Technology and Business in Ceske Budejovice, Okruzni 517/10, 370 01 Ceske Budejovice, Czech Republic

• https://orcid.org/0000-0002-0932-4381

autor

Stopkova Maria

• Department of Transport and Logistics, Faculty of Technology, Institute of Technology and Business in Ceske Budejovice, Okruzni 517/10, 370 01 Ceske Budejovice, Czech Republic

• https://orcid.org/0000-0001-6436-4047

autor

Rybicka Iwona

• Faculty of Mechanical Engineering, Lublin University of Technology, Nadbystrzycka Street 36, 20-618 Lublin, Poland

• https://orcid.org/0000-0002-1390-6907

autor

Gross Patrik

• Department of Transport and Logistics, Faculty of Technology, Institute of Technology and Business in Ceske Budejovice, Okruzni 517/10, 370 01 Ceske Budejovice, Czech Republic

• https://orcid.org/0000-0002-3268-2232

autor

Jeřábek Karel

• Department of Transport and Logistics, Faculty of Technology, Institute of Technology and Business in Ceske Budejovice, Okruzni 517/10, 370 01 Ceske Budejovice, Czech Republic

• https://orcid.org/0000-0001-6040-6158

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