Abstract
This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the y ears of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern costing methods such as Activity-Based Costi ng, in recent years. First part of the paper refers to previous studies of the enterprise cost s tructure presented by other authors and illustrates the most important reasons of the individual costin g system utilization. Following part of the paper defines the basic research methodology and expected limitation of the study. In final part of the paper, results of the survey are introduced and pro perly discussed.
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