The Expansion of Activity-Based Costing/Management in the Czech Republic

Vol.2,No.1,2(2015)
Central European Journal of Management

Abstract
This paper aims to investigate the expansion of an advanced management tool - Activity-based costing/management (ABC/M) among Czech companies and to map the level of its utilization. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic sectors. The expansion of ABC/M has grown to 22% in 2013 which is comparable to neighbouring countries, but companies still use a relatively simple ABC/M model. They use only a limited extent of ABC/M and do not exploit all its possibilities.

Keywords:
Activity based costing; Activity based management; the Czech Republic; cost management
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