USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway co...

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Bibliographic Details
Main Authors: Ondrej STOPKA, Maria STOPKOVA, Iwona RYBICKA, Patrik GROSS, Karel JEŘÁBEK
Format: Article
Language:English
Published: Silesian University of Technology 2021-06-01
Series:Scientific Journal of Silesian University of Technology. Series Transport
Subjects:
railway enterprise
cost management
indirect transport cost
activity-based costing approach
Online Access:http://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf

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http://sjsutst.polsl.pl/archives/2021/vol111/151_SJSUTST111_2021_Stopka_Stopkova_Rybicka_Gross_Jerabek.pdf

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