Možnosti použitia metódy ABC v systéme nákladového controllingu

• Main Authors: Ivan Vereš, Irina Bondareva
• Format: Article
• Language: ces
• Published: Faculty of Business and Management 2013-11-01
• Series: Trendy Ekonomiky a Managementu
• Online Access: https://trends.fbm.vutbr.cz/index.php/trends/article/view/163
• ISSN: 1802-8527; 2336-6508

The general trend is becoming a growth in overhead costs for the company. If an increasing share of overhead costs, increasing uncertainty timetable by scheduling the cost bases of traditional methods. The article considers the uses and explores the benefits of applying the ABC method for the identification, definition and measurement of costs by type of business activity. ABC method is particularly suitable for companies whose production schedule is diversified if it contains more types of performances, which vary by their size, size of production batches or production technology. The more diversified production program, the greater the uncertainty arising from the use of traditional methods of compiling calculation. When deciding on the introduction of ABC method, an enterprise should also consider their cost structure and especially the share of overhead costs. If an increasing share of overhead costs, increasing uncertainty of allocating costs using bases timetable. This situation is reflected disproportionately high overhead markup used for base courses. The method of compiling costing under sub- activities can significantly reduce this premium, it allows the product to assign a large part of indirect costs through cost determinants in fact as a direct expense. ABC method as a cause of action deemed cost rather than the individual performances. Calculations by this method therefore require expertise in rem over specific activities, practices and processes within the company. After the implementation of ABC methods are detailed and clearly elaborated and described all the activities, operations, processes in the company, their inputs and outputs. Another factor affecting the suitability of applying the method is characteristic of a competitive environment. Strong competition in the sector means that incorrect pricing or mix of business may have very negative consequences. The fierce competition is an increasing need of accurate knowledge of the costs of individual products. Yet one important factor which increases the need to apply the method ABC is planning changes in the production or marketing strategy. Application of the ABC method in practice allowed the company to identify activities that represent the successive stages of the production of radiopharmaceutical [18F]-fluordeoxyglucose (FDG), define and assign a scale that directly affect the volume and type of costs of individual activities, establish an estimate of consumption expenditure based on the assumption of values cost of meter and assigning costs to individual activities. Costing ABC method clearly shows the difficulty of technical provision of production (44.6% share of depreciation). Up to 80% of costs are consumed activities directly related to production. Management and radiation protection is 20% of the cost. Ensuring quality control of manufactured FDG also requires 20% of the cost. The cost structure refers to the high proportion of fixed costs and overhead. This follows from the high prices of technical security and legal requirements for manufacturing operations. Reducing the price of equipment should offer radiopharmaceuticals become accessible, which could provide more investigations using positron tomography at a lower price.