| The paper deals with the issue of controlling the Agriculture of the Czech Republic, using methods of activity-based costing. The basic premise of knowledge is based on a given topic, especially the nature of the method ABC (Activity Based Costing). The paper described the application of the ABC design method in Microsoft Excel applicable in the agricultural sector of the Czech Republic. The proposed application of the ABC method, using Microsoft Excel, is an alternative to using expensive costing ABC special software. Created ABC method application also demonstrates that if somebody wants to improve approach in the overheads management, so it can be used by using quite common user knowledge of Microsoft Excel. |
