Řízení režijních nákladů v podmínkách obslužných procesů

Abstract

This doctoral thesis approaches the problem of controlling overhead in terms of the conditions of departments where the cost outweighs the overhead component and where the final outcome of these departments is not a classic product, but a service Based on results of a questionnaire survey, in which were addressed selected companies engaged in providing services handled by the methodology for managing overhead costs in relation to the achieved performance incorporating both aspects of Classical Analysis and liability cost control and cost management and procedural aspects based on the method of Activity-Based Costing The chosen method for the management overheads are tested on financial data centers siding in the ZDB GROUP a.s. The doctoral dissertation also addressed a poorly described area in the literature the ABC approach, and cost allocation activities. In this section, the theoretical discussion is developed and enriched with a choice of time reference variables in terms of the departments and verification of statistical dependence of selected reference variables and relevant budget costs, which affirm the correctness of their choice.