1. bookVolume 25 (2017): Issue 4 (December 2017)
Journal Details
License
Format
Journal
eISSN
2450-5781
First Published
30 Mar 2017
Publication timeframe
4 times per year
Languages
English
access type Open Access

Reciprocal Allocation Method in Service Departments. The Case of a Production Enterprise

Published Online: 23 Sep 2017
Volume & Issue: Volume 25 (2017) - Issue 4 (December 2017)
Page range: 273 - 277
Received: 01 May 2017
Accepted: 01 Sep 2017
Journal Details
License
Format
Journal
eISSN
2450-5781
First Published
30 Mar 2017
Publication timeframe
4 times per year
Languages
English
Abstract

The main aim of this article is to indicate the role of reciprocal allocation method in the process of costs calculation. In the environment of nowadays companies, often taking very complex organisational forms, the existence of service departments becomes of great importance. Although, as far as management accounting processes are concerned, which lead to identifying the product cost, the service departments’ costs come out to be of minor importance. This article means to prove that the service departments’ costs and their reliable settlement are a desirable source of information about the products. This work consists of two parts. First of them features theoretical considerations and a critical analysis of subject literature. In the latter part, the service departments’ costs calculation will be presented, basing on reciprocal services in a production enterprise from chemical industry.

Keywords

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