Management accounting in business logistics

• Autorzy: Ceniga P. , Sukalova V.
• Języki publikacji: EN

Abstrakty

EN

Logistics business will still constitute an area where it is possible to achieve a significant cost savings, an activity which has enormous potential impact on customer satisfaction and marketing weapon that can be effectively used for competitive advantage. Costs are an important economic category, which significantly affects the business and so this category should be analysed, evaluated and optimised. Cost optimization is an activity which provides the "best cost". In relation to significant changes in business conditions, which are reflected in the emphasis on the need to coordinate business activities, special activities and processes in cross-section of individual units in realised performances, is also developed so-called process cost accounting. It is often referred to as accountingoriented processes and activities - Activity Based Accounting, which aims to provide a basis for managing these processes.

Słowa kluczowe

EN

management accounting; business logistics; activity based costing; management method; activity; total costs

• Wydawca: Sieć Badawcza Łukasiewicz - Poznański Instytut Technologiczny
• Czasopismo: Logistyka
• Rocznik: 2011
• Tom: nr 6
• Opis fizyczny: Pełny tekst na CD, Bibliogr. 6 poz., rys., tab.

Twórcy

autor

Ceniga P.

autor

Sukalova V.

• University o Žilina in Žilina, F PEDAS, Department of Economy, Univerzitna 1, 010 26 Žilina, Slovakia, Phone [phone],

Bibliografia

• [1] Pernica, P.: Logistika (Supply Chain Management) pro 21. století, 1,2,3 díl, RADIX, Praha, 2004, ISBN 80-86031-59-4.
• [2] Cokins, G.: Activity-Based Cost Management. An executive´s Guide, John Wiley & Sons, Inc. USA, 2001, ISBN 0-471-44328-X..
• [3] Kral, B.: Manažerske učetníctvo, Management Press, Praha, 2003, ISBN 80-7261-062-7.
• [4] Staněk, V.: Zvyšovaní výkonnosti procesním řízením nákladů, GRADA Publishing, Praha, 2003, ISBN 80-247-0456-0.
• [5] Lambert, D. et al.: Logistika, Computer Press, Praha, 2000, ISBN 80-7226-221-1.
• [6] Tóth, M.: Kalkulácia nákladov podľa čiastkových činností (metóda Activity Based Costing), Ekonóm, Bratislava, 2004, ISBN 80-225-1909-X.