PRECONDITIONS OF APPLICATION OF CALCULATION METHOD ABC IN CUSTOM-MADE INDUSTRIAL PRODUCTION

摘要

The paper deals with essential aspects and steps that an enterprise must ensure, within its the organizational structure and the Information systems and technology and manufacturing processes in order to be able to successfully implement the calculation method of Activity Based Costing. The specification of these basic assumptions is mostly part of the input analysis of the costing system of company. The aim of this paper is to focus attention on individual criteria, which may be a pitfall when implementing Activity Based Costing itself.