The Method of Determining the Technical Costs of Manufacturing Products

• Autorzy: Józef Matuszek , Ewa Kaczmar-Kolny , Łukasz Byrdy
• Języki publikacji: EN

Abstrakty

EN

One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation of products to the needs of customers. This article presents an original method of determining production costs, which is based on the labor consumption of products. This method is a combination and development of known methods; however, by applying more precise accounting bases, it leads to more precise results. The developed method of cost calculation, thanks to its universality, can be used in most enterprises. (original abstract)

Słowa kluczowe

EN

Organisation of production; Production costs; Cost accounting calculation

PL

Organizacja produkcji; Koszty produkcji; Kalkulacyjny rachunek kosztów

• Czasopismo: Foundations of Management
• Rocznik: 2023
• Tom: 15
• Numer: nr 1
• Strony: 101--114

Twórcy

autor

Józef Matuszek

• University of Bielsko-Biala, Poland

autor

Ewa Kaczmar-Kolny

• University of Bielsko-Biala, Poland

autor

Łukasz Byrdy

• University of Bielsko-Biala, Poland

Bibliografia

• Alami, D., El Maraghy, W., 2020. Traditional and Activity Based Aggregate Job Costing Model, Procedia Cirp, No. 93, pp.610-615.
• Ankiewicz, T., Wyszkowska, Z., 2016. Charakterystyka procesu ustalenia kosztu jednostkowego produktu w przedsiębiorstwie branży meblarskiej (Description of the establishment of the unit cost of manufacturing goods in a furniture branch company), In: Research Papers of Wrocław University of Economics, No. 424, Wrocław, pp.9-20.
• Bolfek, B., Vujcic, J., 2009. Production Costs Management by Means of Indirect Cost Allocated Model. Interdisciplinary Management Research. Vol. 5. pp.215-223.
• Brierley, J.A., Cowton, Ch. J., Drury C., 2001. How product costs are calculated and used in decision making: a pilot study, Managerial Auditing Journal, Vol. 16, Iss. 4, pp.202-206.
• Drury, C., 2012. Management and cost accounting Eighth Edition, Cencage Learning, Andover, United Kingdom.
• Jiran, N.S., Gholami, H., Mahmood, S., Saman, M.Z.M., Yusof, N.M., Draskovic, V., Javovic R., 2019. Application of Activity-Based Costing in Estimating the Costs of Manufacturing Process, Transformation in Business&Economics, Vol. 18, No 2B (47B), pp.839-860.
• Kaczmar, E., Matuszek, J., 2020. Wykorzystanie Arkusza Rozliczeniowego Działań w procesach określania kosztów własnych produkcji wyrobów (Use of the Activity Costing Sheet in the process of defining the rules of conduct in the production of products), In: R. Knosala (eds.), Inżynieria zarządzania. Cyfryzacja produkcji. Aktualności badawcze 2 (Management engineering: digitization of production. Research news 2), Polskie Wydawnictwo Ekonomiczne, pp.283-296.
• Kaczmar-Kolny, E., Więcek, D., 2021. Kalkulacja kosztów docelowych wykorzystująca metodę rachunku kosztów działań (Estimating costs using a Target Costing method), Enterprise Management, No. 1-2, pp.8-14.
• Kaplan, R.S., Anderson, S.R., 2007. Time-Driven Activity-Based Costing: A simplier and more powerful ath to higher profits, Harvard Business School Press, Boston, Massachusetts.
• Kołosowski, M., Chwastyk, P., 2014. Economic Aspects of Company Processes Improvement, Procedia Engineering, Vol 69, pp.222-230.
• Matuszek, J., Kaczmar-Kolny, E., 2022. Określenie kosztów własnych w warunkach niepowtarzalnej produkcji (Determination of production costs in terms of unique production). In: R. Knosala (ed.), Management engineering: digitization of production. Research news 4, Polskie Wydawnictwo Ekonomiczne, pp.478-490.
• Matuszek, J., Kołosowski, M., Krokosz-Krynke, Z., 2011. Rachunek kosztów dla inżynierów (Cost accounting for engineers), Polskie Wydawnictwo Ekonomiczne, Warszawa.
• Matuszek, J., Więcek, D., Kaczmar-Kolny, E., 2021. A model of hybrid calculation of product costs in the conditions of unitary and small-lot production, In: R. Knosala (ed.), Management engineering: digitization of production. Research news 3, Polskie Wydawnictwo Ekonomiczne, pp.613-623.
• Osadchy, E.A., Akhmetshin, E.M., 2015. Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities, International Business Management, No. 9(7), pp.1705-1709. http://doi.org/10.3923/ibm.2015.1705.1709.
• Pride, W.M., Hughes, R.J., Kapoor, J.R., 2014. Foundations of business. Cengage Learning.
• Seal, W.B., Rohde, C., Garrison, R.H., Noreen, E.W., 2019. Management accounting, McGraw-Hill Education.
• Su, B., Chen, Y., Pi, X., Feng, S., 2021. Research on the application of cost accounting in higher education based on activity-based costing - take a chinese medicine university as an example. E3S Web of Conferences, vol. 251, http://doi.org/10.1051/e3sconf/202125103095.
• Więcek, D., Więcek, D., Dulina, L., 2020. Materials requirement planning with the use of activity-based costing. Management Systems in Production Engineering, No.28(1), pp.3-8.

Identyfikatory

DOI

10.2478/fman-2023-0008