Acta academica karviniensia 2012, 12(4):125-138 | DOI: 10.25142/aak.2012.065

AN EFFECTIVE WAY TO MANAGE OVERHEAD COSTS IN THE CONDITIONS OF SERVICE UNITS

Petr Teichmann
Ing. Petr Teichmann, Ph.D., Faculty of Economics, VŠB - Technical University Ostrava, 17. listopadu 15/2172, 708 33 Ostrava - Poruba, pteichmann@ms-us.cz

This paper is focused on cost management in terms of service units with dominating overheads. It contents aspects of both classical budgeting and cost analysis methods and cost management based on Activity- Based Costing methods. Its aim is to give a practical instruction how to manage overheads in service units.

Keywords: Activity-Based Costing and Management, Budgeting, Cost Analysis, Costs, Cost Management, Overhead Costs, Service Units
JEL classification: D24, M21, M41

Published: December 30, 2012  Show citation

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Teichmann P. AN EFFECTIVE WAY TO MANAGE OVERHEAD COSTS IN THE CONDITIONS OF SERVICE UNITS. Acta academica karviniensia. 2012;12(4):125-138. doi: 10.25142/aak.2012.065.
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