В статье рассмотрены традиционные и новейшие системы и методы управления затратами, разработанные российскими и зарубежными специалистами. Предложена новая...

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management, as there are no standards for the definition and composition of costs. This prohibits exchange and comparison of cost data among different supply chain members. Against this background,...

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern...

The subject of this paper is to analyze the advantages and disadvantages of Activity-Based Costing (ABC) in relation to the classical cost accounting methods. Traditional cost accounting methods were created in a time when direct costs of labor and materials were the dominant factors of...

Despite its theoretical superiority, the activity-based costing (ABC) model has had only moderate success in replacing the traditional volume-based absorption costing models in complex organizations worldwide. Even in organizations that have launched ABC projects, the implementations often do...

The purpose of this article is to introduce a new cost management and decision support model. The current cost monitoring models act as real-time cost calculators rather than as decision support tools. The model presented in this study can monitor and analyse the costs in real-time. This will...

The US-Dollar has depreciated noticeably since the beginning of the year 2006. This depreciation changes the competitiveness of nations and corporations. This paper briefly presents the related exchange rate risks. Subsequently, the operating exposure is discussed, as this is the relevant...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...

This paper integrates the Activity-Based Costing (ABC) approach, Revenue Management (RM) approach and the theory of non-competitive behaviour to discover the sufficient and necessary conditions of the remanufacturing outsourcing decision. The solution shows that the more the firm is uncertain...

Over the last few years European banks have spent billions of euros on new electronic channels. However, after some years of excitement it was clear that the banks’ long-awaited sky-rocketing profits from this area would not be netted. Estonian banks have also invested in expanding and...