Porovnanie prirážkovej kalkulácie nákladov a kalkulácie nákladov podľa čiastkových činností (metóda ABC – Activity Based Costing)
Comparison of Full Absorption Costing to Activity Based Costing (ABC)

Summary/Abstract: Activity Based Costing (ABC method) is new managerial method of costing, budgeting and accounting system, practice and technic, which represent causal relationship between creation of outputs and activities that would consume en-terprise sources. Through the medium this causal relationship can try more ac-curately allocate costs. Direct costs would direct allocate on individual outputs, indirect costs can through the medium multistage cost allocation base to indirect costs. Herewith try eliminate volume indirect cost expression them variability in relationship to causality origination of costs. Activity Based Costing includes these building elements: sources, activities, cost objects and drivers.

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