Poslovna izvrsnost, Vol. 15 No. 1, 2021.
Pregledni rad
https://doi.org/10.22598/pi-be/2021.15.1.81
CONTRIBUTION TO THE DEVELOPMENT OF THE DIRECT AND INDIRECT COSTS REDUCTION MODEL (DICRM-8) IN MANUFACTURING COMPANIES
Berislav Bolfek
orcid.org/0000-0001-6968-2319
; University of Zadar, Department of Economics, Croatia
Sažetak
There are numerous methods described in the literature that explain how to
reduction certain types of costs. Most of the methods mentioned in the literature do not
list specific cost reduction measures and activities. The problem in manufacturing
companies arises when the actual cost price of an individual product obtained by
calculating a work order exceeds the planned price of that product. The goal of the
research is to find one of the ways to solve the problem by reduction direct and indirect
costs. The methodology is based on the development and establishment of the Direct and
Indirect Costs Reduction Model (DICRM-8) in manufacturing companies, which consists
of eight interconnected steps. The test results show the full functionality of the model,
which enabled the comparison of planned, incurred and projected cost prices in one
place, as well as calculating the total amount of cost reduction for all work orders. The
key results illustrate the use of different measures and activities to reduction costs in the
case of wood industry. This research contributes to the development of models for
reduction direct and indirect costs in manufacturing companies.
Ključne riječi
direct costs; indirect costs; cost reduction; manufacturing companies; DICRM-8
Hrčak ID:
257993
URI
Datum izdavanja:
1.6.2021.
Posjeta: 1.656 *