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Improvement of Modern Costing Methods by Knowledge Management Processes
Autoři: Vávra Jan
Rok: 2009
Druh publikace: článek v odborném periodiku
Název zdroje: KSI Transactions on Knowledge Society
Název nakladatele: Knowledge Society Institute
Místo vydání: Sozopol
Strana od-do: 43-46
Tituly:
Jazyk Název Abstrakt Klíčová slova
cze
eng Improvement of Modern Costing Methods by Knowledge Management Processes The problems of effective cost allocation, however, in certain cases also allocation of revenues and benefits related to a particular customers, is still very difficult notwithstanding the information technology and bearing in mind a number of accessible costing methods. The company management must take actions to empower common knowledge about modern costing methods and create conditions for effective implementation and usage of them. This paper deals with problem issues of Knowledge Management concerning building appropriate conditions it the company to meet requirements for implementation and usage of modern costing methods. Knowledge management process;customer profitability;cost allocation;Activity Based Costing