Impact of Activity-Based Costing on Financial Performance in
the Czech Republic

J 2016

Impact of Activity-Based Costing on Financial Performance in the Czech Republic

POKORNÁ, Jana

Základní údaje

Originální název

Impact of Activity-Based Costing on Financial Performance in the Czech Republic

Autoři

POKORNÁ, Jana

Vydání

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Brno, Mendelova univerzita, 2016, 1211-8516

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/16:00089128

Organizační jednotka

Ekonomicko-správní fakulta

DOI

https://doi.org/10.11118/actaun201664020643

EID Scopus

2-s2.0-84969931578

Klíčová slova anglicky

Activity Based Costing; financial performance; the Czech Republic; cost management

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 5. 5. 2016 13:20, Ing. Jana Pokorná, Ph.D.

Anotace

V originále

Looking for factors affecting business performance is one of a central concern of business economists for several years. Activity-Based Costing (ABC) is a management tool that provides additional and more accurate information on the costs and company performance, thus contributes to better manager decision making, and thus has potential to affect the financial performance. This paper aims to investigate the link between the use of ABC among corporations in the Czech Republic and improvement in corporate financial performance. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic sectors. Financial performance was measured by standardized Return on Assets from 2005 to 2011. The ABC expansion among enterprises in the Czech Republic is currently comparable with neighbouring countries, although the extent of its use is lower. Surprising but statistically significant results show that businesses that use ABC have on average the same or even lower financial performance than businesses without ABC.

Návaznosti

MUNI/A/0799/2013, interní kód MU

Název: Řízení kvality a konkurenceschopnost podniku

Investor: Masarykova univerzita, Řízení kvality a konkurenceschopnost podniku, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

POKORNÁ, Jana. Impact of Activity-Based Costing on Financial Performance in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Brno: Mendelova univerzita, 2016, roč. 64, č. 2, s. 643-652. ISSN 1211-8516. Dostupné z: https://doi.org/10.11118/actaun201664020643.

@article{1314455,
   author = {Pokorná, Jana},
   article_location = {Brno},
   article_number = {2},
   doi = {https://doi.org/10.11118/actaun201664020643},
   keywords = {Activity Based Costing; financial performance; the Czech Republic; cost management},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
   title = {Impact of Activity-Based Costing on Financial Performance in the Czech Republic},
   url = {http://acta.mendelu.cz/64/2/0643/},
   volume = {64},
   year = {2016}
}

TY  - JOUR
ID  - 1314455
AU  - Pokorná, Jana
PY  - 2016
TI  - Impact of Activity-Based Costing on Financial Performance in the Czech Republic
JF  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
VL  - 64
IS  - 2
SP  - 643-652
EP  - 643-652
PB  - Mendelova univerzita
SN  - 12118516
KW  - Activity Based Costing
KW  - financial performance
KW  - the Czech Republic
KW  - cost management
UR  - http://acta.mendelu.cz/64/2/0643/
L2  - http://acta.mendelu.cz/64/2/0643/
N2  - Looking for factors affecting business performance is one of a central concern of business economists for several years. Activity-Based Costing (ABC) is a management tool that provides additional and more accurate information on the costs and company performance, thus contributes to better manager decision making, and thus has potential to affect the financial performance. This paper aims to investigate the link between the use of ABC among corporations in the Czech Republic and improvement in corporate financial performance. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic sectors. Financial performance was measured by standardized Return on Assets from 2005 to 2011. The ABC expansion among enterprises in the Czech Republic is currently comparable with neighbouring countries, although the extent of its use is lower. Surprising but statistically significant results show that businesses that use ABC have on average the same or even lower financial performance than businesses without ABC.
ER  -

POKORNÁ, Jana. Impact of Activity-Based Costing on Financial Performance in the Czech Republic. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. Brno: Mendelova univerzita, 2016, roč.~64, č.~2, s.~643-652. ISSN~1211-8516. Dostupné z: https://doi.org/10.11118/actaun201664020643.

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