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

Stopka Ondrej, Stopkova Maria, Rybicka Iwona, Gross Patrik, Jeřábek Karel

Zeszyty Naukowe. Transport / Politechnika Śląska

2021

z. 111

151--160

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.

Optimization of Welding Pliers Production for the Automotive Industry – Case Study

Mikušová Nikoleta, Badiarová Soňa, Jeřábek Karel

Advances in Science and Technology. Research Journal

2020

Vol. 14, no 4

240--249

The paper presents a production process optimization by the simulation approach. The research was realized by a case study for an enterprise producing welding pliers for the automotive industry. The solution of the study was realized in the environment of the Tecnomatix Plant Simulation software, which can simulate the production process after choosing the right conditions and connections among the elements. The research aimed at creating a simulation model of the evaluated process with real data and designing optimization solution of the production process, which assumes an increase in the devices and machines utilization. The results showed improvements in the efficiency of the production process, in the particular case increasing by more than 25%.