Uplatnenie prístupu time-driven abc v podniku

• Autorzy: Majercák P. , Ceniga P.
• Konferencja: Konferencja LogiTrans 2008
• Języki publikacji: SK

Abstrakty

EN

The traditional ABC model has been difficult for many organizations to implement because of the high costs incurred to interview and survey people for the initial ABC model, the use of subjective and costly-to-validate time allocations, and the difficulty, of maintaining and updating the model as processes and resource spending change, increases occur in the diversity and complexity of individual orders, channels and customers. Time-driven ABC requires estimates of only two parameters. (i) the unit cost of supplying capacity and (ii) the time required to perform a transaction or an activity.

• Wydawca: Sieć Badawcza Łukasiewicz - Poznański Instytut Technologiczny
• Czasopismo: Logistyka
• Rocznik: 2008
• Tom: nr 2
• Opis fizyczny: CD-pełny tekst, Bibliogr. 8 poz.

Twórcy

autor

Majercák P.

autor

Ceniga P.

• Žilinská univerzita,

Bibliografia

• [1] CISKO, Š., CENIGA, P., KLIEŠTIK, T: Náklady v logistickom reťazci ,: EDIS, Žilinská univerzita v Žiline, 2006, ISBN 80-8070- 525-9
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• [3] KAPLAN, R.S. – ANDERSON, S.,R.: Time-Driven Activity-Based Costing. A simpler and more powerful path to higher profits, Harvard Business School Press, Boston, 2007, ISBN 978-1-4221- 0171-1.
• [4] KLIEŠTIK T. , BIRTUS M.: Metódy rozhodovania v globálnej ekonomike, In: Zborník príspevkov z medzinárodnej vedeckej konferencie Globalizácia a jej vplyv na transformujúce sa ekonomiky (pozitíva a negatíva), 8. – 9- október Rajecké Teplice 2002, ISBN 80-8070-005-2
• [5] Bruggeman, W. et al: Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company – Working Paper, Ghent University, Faculty of Economics and Business Administration in its series, 2005/332
• [6] MALINDŽAK, D. et al.: Teória Logistiky (definície, paradigmy, princípy, štruktúry), KARNAT, Košice, 2007, ISBN 978-80-8073- 893-8.
• [7] MILLER, J.A.: Implementing Activity-Based Management in Daily Operations, John Wiley & Sons, Inc., 1996, ISBN 0-471-04003-7.
• [8] HUGOS, M.: Essentials of Supply Chain Management, Strategics for Reducing Cost and Improving service, Financial Times, Prentice Hall, London, 1998, ISBN 0273 630490.