Creation of ABC/M model and its software support with the aspect on agricultural branch

  • Lenka Hudáková Stašová The Technical University of Košice
Keywords: managerial accounting, cost – calculation, model Activity Based Costing / Management, software


This article is pointing out need of exact and timely information about costs and profitability of company for effective decision making of management. Activity Based Costing / Management would be considered as proper method to provide such information. It is universal method which respects specifics of different business sectors. Article describes process of creation and implementation of Activity Based Costing / Management to companies with closer focus on execution of this method in agricultural sector. Article provides list of software supporting model ABC/M with closer focus on possibilities of usage ABC/M method and analyzed softwares in agriculture.