Detail publikace

Differences in the Cost Calculation for Construction Work, RoadTransport and Water Supply

NOWÁK, J. MRŇOVÁ, Z. TICHÁ, A. TICHÝ, J. VÁZLEROVÁ, M.

Originální název

Differences in the Cost Calculation for Construction Work, RoadTransport and Water Supply

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

This paper presents a method of cost and price calculation of construction work, road transport and water and sewerage chargesin the Czech Republic. Costs represent animportant economic category that is closely related to theprice. Each companymust perfectly manage costing, especially absorption costing, which consists ofbudgeting overhead costs on theproduction (performance, products and services). Absorption costing is characterizedbyincludingindirect (overhead) costs together with direct costs of production into the calculation, i.e. it must absorb them completely into the costs. The absorption method is represented by thesurcharge calculation. However, creating the calculation formula for absorption costing and the procedure ofcost and price calculation have theirspecifics in various branches of theeconomy. Differences can be seen in examples of selected case studies. They deal with therepresentative cost and price calculation of construction work on a particular construction, cost and price calculation of theroad transport and one-component and two-component cost and price calculation of the water and sewerage charges. All types of calculation must reflect the economic situation of the company marketing of a new product. The diversity of the product types mentioned above indicates the need for otherinputs in the calculation and differentcalculation procedures. Without mastering absor ption costing, it is not possible to introduce more accurate calculation methods, such as the Dynamic Calculation with Contribution Margin or in the next step implement the Balanced Scorecard. Correct absorption costingcan be checked by the fact that the sum of all company production costs must correspond to the sum of the financial accounting cost accounts. However, cost control is not the subject of this article.

Klíčová slova

Cost Calculation, Construction Work, Road Transport, Water Supply

Autoři

NOWÁK, J.; MRŇOVÁ, Z.; TICHÁ, A.; TICHÝ, J.; VÁZLEROVÁ, M.

Vydáno

18. 9. 2019

Nakladatel

IOP Conference Series

Místo

UK

ISSN

1757-8981

Periodikum

IOP Conference Series: Materials Science and Engineering

Ročník

2019

Číslo

603

Stát

Spojené království Velké Británie a Severního Irska

Strany od

1

Strany do

9

Strany počet

9

BibTex

@inproceedings{BUT158698,
  author="Jiří {Nowak} and Zuzana {Mrňová} and Alena {Tichá} and Jan {Tichý} and Marcela {Vázlerová}",
  title="Differences in the Cost Calculation for Construction Work, RoadTransport and Water Supply",
  booktitle="4th World Multidisciplinary Civil Engineering - Architecture - Urban Planning Symposium",
  year="2019",
  journal="IOP Conference Series: Materials Science and Engineering",
  volume="2019",
  number="603",
  pages="1--9",
  publisher="IOP Conference Series",
  address="UK",
  doi="10.1088/1757-899X/603/3/032086",
  issn="1757-8981"
}