Bc. Jiří Vlček

Bachelor's thesis

Implementace metodiky Time-driven activity based costing

Implementation of methodology Time-driven activity based costing
Abstract:
Tato bakalářská práce se zabývá teoretickými i praktickými postupy využití metodiky Time-driven activity based costing (dále také jen „metodiky TD-ABC“). Metodika Time-driven activity based costig patří ve světové ekonomické literatuře v současnosti mezi nejlépe hodnocené metodiky alokace fixních nákladů. Přesto neexistuje ucelené dílo v českém jazyce, které by dostatečně podrobně popisovalo základní …more
Abstract:
The aim of this work is to describe the theoretical and practical use of Time-driven activity based costing methodology (below „TD-ABC “). At present, TD-ABC is considered to be one of the best evaluated methodologies of fixed costs allocation in the world economic literature. However, there is no complete publication in Czech language which describes basic methodical procedures for TD-ABC in a comprehensive …more
 
 
Language used: Czech
Date on which the thesis was submitted / produced: 15. 4. 2011

Thesis defence

  • Date of defence: 10. 6. 2011
  • Supervisor: Ing. Ivana Svobodová, Ph.D.
  • Reader: MBA Jaromír Stemberg

Citation record

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