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首页> 外文期刊>Scientific Journal of Silesian University of Technology: Series Transport >USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE
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USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE

机译：铁路运输企业成本管理基于活动的耗费方法的使用

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摘要

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 companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.
机译：该研究概述了研究的研究，其中解决了铁路运输企业中的基于活动的成本管理（ABC）方法的实施方法。 ABC是提高某些铁路公司提供的服务和流程复杂性的高效技术，以区域或国际规模执行其活动。它是消除传统成本调整系统不准确和不准确性的新的成本核算方法之一。与其他成本核算技术相比，相当大的变化尤其在基于实际因果的基础上将间接成本单位分配给活动的方式，随后，通过消费的强度将活动分配给成本的项目。此外，这种方法允许决策者在确定如何管理的方式方面识别特定的成本项目。这项工作的主要目的是通过拟订特定的研究，并在包含程序步骤的描述，以及相关的量化以及总结所获得的结果。

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