Activity Based Costing v procesně řízené společnosti

Milan Drahoňovský

Doctoral thesis

Activity based management used in administration of state

Abstract:

Tato disertační práce se věnuje metodě Activity based costing jako účinnému nástroji pro řízení nákladů i v prostředí státní správy, vysokých škol, výzkumných institucí a dalších organizačních složek státu, který může přinést benefity. Možnost aplikace manažerských nástrojů v novém prostředí může zvýšit efektivitu, dosáhnout úspory v provozu organizací financovaných ze státního rozpočtu. Activity based costing (doposud značně opomíjená)může být právě účinnou metodou při snižování výdajů na provoz těchto organizací. Rovněž při přidělování finančních prostředků na vědu a výzkum z prostředků organizací pro určení a nutného vykazování režijních nákladů získává dokonalý přehled o uznatelných a neuznatelných nákladech a vykázané celoorganizační režii, která zásadním způsobem může ovlivnit financování projektů a tím i samotný rozpočet organizací.

Abstract:

ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.

Keywords

activity based consting, procesní model, full cost, kalkulace

Keywords

process model, activity based costing, full cost, calculation

Language used: Czech

Date on which the thesis was submitted / produced: 25. 4. 2012

Thesis defence

• Date of defence: 24. 2. 2016
• Supervisor: Helena Sedláčková
• Reader: Jiří Strouhal, Boris Popesko

Vysoká škola ekonomická v Praze

Doctoral programme / field:
Ekonomika a management / Podniková ekonomika a management