In the paper the possibilities of using the time spent on realization of individual activities as a parameter for allocating the costs of resources to activities in Activity Based Costing are presented. The authors describe the construction of a resources cost driver based on this time. They...

The aim of the paper is to determine how fast the HSR connection in conjunction with public transport between Brno and Prague should be in order to be time-competitive with car use. Brno and Prague are the largest agglomerations in Czechia and, according to the Czech government's plan, the first...

Nowadays the problem of efficient costs management affects not only the manufacturing industry concentrated on profits. Many factors, above all the managers awareness, cause that every institution is trying to find solutions which ensure information support in cost area. This is an important...