Inovace systému procesního řízení nákladů. Jsou metody ABC a Balanced Scorecard pro řízení nákladů dostatečné?

Abstract

The aim of this article is to describe the cost process management using the ABC - Activity-Based Costing method. Based on the case study the implementation of the ABC method into an already used strategic management Balanced Scorecard method in the production company not only the implemented methods results, but also the critical implementation gaps and the methods for a complex costs management are shown. In the following part the addition of other possible managerial methods is designed that will lead to more precise cost management, as well as to monitoring and avoiding risks associated with the costs amount in connection with the company performance management. The ultimate goal of this article is to draft a new complex management system for the cost management and business performance. Used tools and managerial methods designed to control the cost and performance are following: Balanced Scorecard, Activity-Based Costing, Performance Management, Business Process Management, Business Continuity Management.