<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

Management Systems in Production Engineering

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Online veröffentlicht: 23. Sept. 2017

Seitenbereich: 273 - 277

Eingereicht: 01. Mai 2017

Akzeptiert: 01. Sept. 2017

DOI: https://doi.org/10.1515/mspe-2017-0040

Schlüsselwörter
management accounting, cost calculation, management of production costs, service department

© 2017 Ewelina Papaj, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Online veröffentlicht: 23. Sept. 2017

Seitenbereich: 273 - 277

Eingereicht: 01. Mai 2017

Akzeptiert: 01. Sept. 2017

DOI: https://doi.org/10.1515/mspe-2017-0040

Schlüsselwörtermanagement accounting, cost calculation, management of production costs, service department

© 2017 Ewelina Papaj, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Schlüsselwörter
management accounting, cost calculation, management of production costs, service department