Drvna industrija, Vol. 60 No. 2, 2009.
Izvorni znanstveni članak
Utilization of contribution margin in the costing system in production of components for wood working machines
Marek Potkány
; Zavod za management tvrtki na Fakultetu za znanost o drvu i tehnologiju, Tehničko sveučilište u Zvolenu, Slovačka
Miloš Hitka
; Zavod za management tvrtki na Fakultetu za znanost o drvu i tehnologiju, Tehničko sveučilište u Zvolenu, Slovačka
Sažetak
The aim of this paper is to propose optimization of costing method for planning a production-sales programme of the chosen engineering enterprise dealing with the production of components for wood working machines. This engineering company uses the calculation pattern methodology in the comprehensive cost accounting
system. All costs components are absorbed by individual outputs in this cost calculation. The results of this calculation are not available for decision-making tasks. In order to solve the decision tasks relating to output assortment optimization, it is necessary to show separately variable costs influenced by changes in production volume and fixed costs not influenced by changes in production volume. For these reasons we propose a specific application of retrograde costing as a necessary condition for effective system of decision-making on the basis of contribution margin calculation. The contribution margin/standard hour is the criteria for the calculation in a critical place of production and this is very important information for developing an optimal production-sales programme.
Ključne riječi
calculation; costing; cost; profit; contribution margin
Hrčak ID:
38026
URI
Datum izdavanja:
18.6.2009.
Posjeta: 3.694 *