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Key Principles of Reference Model for Cost Allocation and Profitability Management

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Information Systems: Education, Applications, Research (SIGSAND/PLAIS 2014)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 193))

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Abstract

The proposed conceptual model deals with two areas – Cost Allocation and Profitability Management. This paper shows some limitations of the model, its architecture – the individual layers of the model, key principles of cost allocation on which the proposed model is based, and factors which must be taken into account during the development and subsequent implementation of the model. In conclusion there are several ideas for the future development of the reference model.

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Author information

Authors and Affiliations

  1. Vysoká škola ekonomická, Praha, Czech Republic

    Milos Maryska & Petr Doucek

Authors
  1. Milos Maryska
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  2. Petr Doucek
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Editor information

Editors and Affiliations

  1. Department of Business Informatics, University of Gdansk, ul. Piaskowa 9, 81-864, Sopot, Poland

    Stanisław Wrycza

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© 2014 Springer International Publishing Switzerland

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Maryska, M., Doucek, P. (2014). Key Principles of Reference Model for Cost Allocation and Profitability Management. In: Wrycza, S. (eds) Information Systems: Education, Applications, Research. SIGSAND/PLAIS 2014. Lecture Notes in Business Information Processing, vol 193. Springer, Cham. https://doi.org/10.1007/978-3-319-11373-9_3

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  • DOI: https://doi.org/10.1007/978-3-319-11373-9_3

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-11372-2

  • Online ISBN: 978-3-319-11373-9

  • eBook Packages: Computer ScienceComputer Science (R0)

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