D
2022
Allocation of environmental costs in the automotive industry
HORÁK, Josef
Basic information
Original name
Allocation of environmental costs in the automotive industry
Edition
1. vyd. Mladá Boleslav, Proceedings of the 2nd International Conference on Automotive Industry 2022, p. 89-96, 8 pp. 2022
Publisher
ŠKODA AUTO Vysoká škola
Other information
Type of outcome
Proceedings paper
Field of Study
50200 5.2 Economics and Business
Country of publisher
Czech Republic
Confidentiality degree
is not subject to a state or trade secret
Publication form
electronic version available online
Organization
Škoda Auto Vysoká Škola o.p.s. – Repository
Keywords in English
costing system; allocation of environmental costs; indirect costs
Tags
International impact, Reviewed
V originále
The main aim of the submitted paper is to present ways, how to effectively allocate overhead costs with a focus on the environmental costs in the automotive industry. When the company operating in the automotive uses the outdated method of allocation of overhead costs, the final prices of its products do not correspond with the actually incurred costs and with the required margin. This situation crucially influences the market prices and demand in automotive as well.
Displayed: 19/6/2025 14:28