Využití metody Activity Based Costing v rozpočtu

Abstract

This work describes the usage of the Activity Based Costing (ABC) method in the budget calculation. Objectives of this work are the evaluation of general fundamentals for the ABC method usage, usage of the ABC during allocation of overhead expenses from the subsidiary centers to the main centers and suitability recognition of cost drivers for the ABC method usage. Applicability of this method depends on finding and assessment of suitable cost drivers, which allocate individual activities to cost objects. If it is not possible to recognise cost drivers, the ABC method can not be used in practice. This method is designed for allocation of overhead expenses from the subsidiary centers to the main centers, or for allocation of overhead expenses of the main centers to calculation unit with the help of cost drivers. Cost drivers express causality between activity and costs spent.