Acta Univ. Bohem. Merid. 2010, 13(1):87-93 | DOI: 10.32725/acta.2010.008367
TVORBA MODELU ABC/M A JEHO SOFTVÉROVÁ PODPORA S ASPEKTOM NA ODVETVIE POĽNOHOSPODÁRSTVA
- The Technical University of Košice
Príspevok poukazuje na potrebu presných a včasných informácií o nákladoch a ziskovosti podniku pre správne rozhodnutia manažmentu. Za vhodnú metódu, ktorá je schopná poskytnúť takéto informácie je považovaná metóda Activity Based Costing / Management. Je to metóda univerzálna, rešpektujúca špecifiká jednotlivých odvetví. V príspevku je popísaný postup tvorby a následného zavádzania modelu ABC/M do podniku s podrobnejším zameraním sa na špecifikáciu činností v poľnohospodárskom podniku. Predložený je prehľad softvérov podporujúcich model ABC/M s bližším zameraním sa na možnosti využitia metódy ABC/M a analyzovaných softvérov v poľnohospodárstve.
Keywords: manažérske účtovníctvo, kalkulácie, model Activity Based Costing / Management, softvér
Creation of ABC/M model and its software support with the aspect on agricultural branch
This article is pointing out need of exact and timely information about costs and profitability of company for effective decision making of management. Activity Based Costing / Management would be considered as proper method to provide such information. It is universal method which respects specifics of different business sectors. Article describes process of creation and implementation of Activity Based Costing / Management to companies with closer focus on execution of this method in agricultural sector. Article provides list of software supporting model ABC/M with closer focus on possibilities of usage ABC/M method and analyzed softwares in agriculture.
Keywords: managerial accounting, cost - calculation, model Activity Based Costing / Management, software
Published: September 27, 2012 Show citation
References
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- http://www.qprcostcontrol.com
- http://www.emark.sk
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