出版社：University of Bucharest and Nicolae Titulescu University
摘要：The Article deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Czech Republic. Shortcoming of the traditional costing methods and advantages of Activity-Based Costing systems are explained in the opening part of this article. Major part of article is dedicated to presentation of advantages of utilization of ABC system in practice. Final part of article is focused on results of the authors ’ research focused on the level of the cost management systems in the Czech enterprises. Authors search the answer for the question: “How do the Czech enterprises deal with the different types and levels of costing methods and systems? “. In the final part of article, authors define the obstacles of modern costing methods application and the possible ways of the utilization and implementation of these systems.
