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Costing methods utilization in Czech enterprises

Author

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  • Boris Popesko

    (Tomas Bata University in Zlin, Vysoka skola podnikani, a.s.)

Abstract

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costing, in recent years. First part of the paper refers to previous studies of the enterprise cost structure presented by other authors and illustrates the most important reasons of the individual costing system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and properly discussed.

Suggested Citation

  • Boris Popesko, 2013. "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 1(1), pages 38-45, December.
    • Handle: RePEc:jek:journl:v:1:y:2013:i:1:p:38-45
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    File URL: http://ijek.org/files/IJEK_1-2013v1/ijek_1-2013,v.1_popesko,b..pdf
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    More about this item

    Keywords

    Cost management; costing system; overhead cost; Activity-based costing;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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