On-line: ISSN 1339-9403

Date: 2018-10-22 19:49:49

IMPROVEMENT OF CALCULATIONS AS A PRECONDITION TO THE OBJECTIFICATION OF COSTS AND PRICES IN A SELECTED ENTERPRISE WITHIN THE ELECTRICAL ENGINEERING INDUSTRY


Keywords: calculation, costs centers, direct costs, indirect costs, allocation of costs, activity based calculation method

Viera BESTVINOVÁ
Ľubica MRVOVÁ, Monika OKRAJKOVÁ

Abstract

Correct cost allocation is a precondition for the objective determination of costs in various business units as well as costs of specific business performance. In this article, we focus on the evaluation of the current state of calculations in an industrial plant and introduce a solution to improve the allocation of selected items of indirect costs.

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