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USE OF ABC CALCULATIONS IN METALLURGICAL PRODUCTION

1 KUTÁČ Josef
Co-authors:
2 BESTA Petr 1 KUTÁČ Tomáš 1 ŠVECOVÁ Eva
Institutions:
1 VSB – Technical University of Ostrava, Ostrava, Czech republic, EU, josef.kutac@vsb.cz, tomas.kutac@vsb.cz, eva.svecova@vsb.cz
2 University of Entrepreneurship and Law, Ostrava, Czech Republic, EU, petr.besta@vspp.cz
Conference:
25th Anniversary International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 25th - 27th 2016
Proceedings:
Proceedings 25th Anniversary International Conference on Metallurgy and Materials
Pages:
1906-1911
ISBN:
978-80-87294-67-3
ISSN:
2694-9296
Published:
14th December 2016
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
653 views / 201 downloads
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Abstract

The paper focuses on the possibilities of calculation of ABC and their use in metallurgical production, based on the Activity Based Costing calculation method. Primarily, the conditions necessary to ensure the allocation of the cost of sub-activities to cost objects are defined, which are in the final stage of the allocation the products (units of calculation). The article also shows the metallurgical operations (metallurgical facilities), where the use of ABC calculations is not only appropriate, but also beneficial. Also the basic conditions are given about information and organization support of these calculations.

Keywords: Calculation, activity based costing, allocation, ABC calculations

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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