Přínosy metody Activity Based Costing

Abstract

The purpouse of this bachelor thesis is to consider usage of technique ABC (Activity Based Costing).General principle for usage of ABC technique is finding of cost drivers which assign particular activities to the costs objects. Definition of requirements on informative assuring ABC technique thereby recognition cost drivers is based on good information flow. Good information assuring is very important. If there will be no opportunity to find cost driver in company, technique ABC would be useless. Thesis also consider application of this technique by cost driving connected to supplies which will lead to precising of valuation of costs connented to supplies holding.