Využití metody ABC při řízení nákladů ve slévárně UXA

with a wide range of products, where the procedural
cost control or Activity Based costing (ABc) is utilized.
It is a modern method for improving the business
performance. on a specific example using the ABc
method in contrast to the traditional cost model the
product costing is compared. An example of the information
system in which the ABc method is applied
is given. An example of a possible use of the correct
determination of costs for other managerial decision
making, so called Activity Based Management (ABM),
e.g. about the appropriate assortment, correct pricing,
capacity management, investments or a fair incentive
system is given.