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DC poleHodnotaJazyk
dc.contributor.authorHojná, Radana
dc.contributor.authorKafková, Růžena
dc.date.accessioned2017-08-29T11:08:31Z
dc.date.available2017-08-29T11:08:31Z
dc.date.issued2017
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 4, s. 42-50.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://hdl.handle.net/11025/26249
dc.format9 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectabsorpční nákladycs
dc.subjectalokace režijních nákladůcs
dc.subjectvýpočet příplatkůcs
dc.subjectzáklad pro přidělení nákladůcs
dc.titleKalkulace jako nástroj rozvrhování režijních nákladů podniků ve zpracovatelském průmyslucs
dc.title.alternativeSurcharge calculation as a tool for overhead costs allocation in manufacturing industry entreprisesen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedCosting represents the basic tool for the determination and management of costs. Its aim is to provide information on costs for products, works or services through that the entity establishes itself in the market. The oldest and still the most frequently used costing method is absorption costing. It is the only costing method that provides information on total costs consumed in connection with the production of the relevant output. The individual cost items are organized in a costing model that can be modified depending on specific conditions of entity's activities. Even though this costing method has certain restrictions, for most entities it is simply irreplaceable. Various costing techniques are used for the allocation of overhead costs. Specialized literature see surcharge calculation as the most frequently used costing method for overhead costs. To validate theoretical assumptions associated with the absorption costing technique, a questionnaire survey has been carried out amongst production companies belonging to (according to CZ-NACE) manufacturing industry. These enterprises are probably the ones that use the surcharge calculation method, the key topic of this paper, most frequently. The aim of this paper is to evaluate the level of use of the surcharge calculation and various cost-allocation bases in the Czech enterprises' practice as well as to examine the influence of various factors on the selection of particular cost-allocation bases.en
dc.subject.translatedabsorption costingen
dc.subject.translatedoverhead costs allocationen
dc.subject.translatedsurcharge calculationen
dc.subject.translatedcost-allocation baseen
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 1 (2017)
Číslo 1 (2017)
Číslo 1 (2017)

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Trendy v podnikání
  5. 2017
  6. Číslo 1 (2017)