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The Method of Determining the Technical Costs of Manufacturing Products

Józef Matuszek
Józef Matuszek
, 
Ewa Kaczmar-Kolny
Ewa Kaczmar-Kolny
 und 
Łukasz Byrdy
Łukasz Byrdy
   | 10. Aug. 2023
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Online veröffentlicht: 10. Aug. 2023
Seitenbereich: 101 - 114
DOI: https://doi.org/10.2478/fman-2023-0008
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© 2023 Józef Matuszek et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1.

Application of cost calculation methods: activity-based costing, additional costing and division costing. (Source: Matuszek, Kołosowski and Krokosz-Krynke, 2011)
Application of cost calculation methods: activity-based costing, additional costing and division costing. (Source: Matuszek, Kołosowski and Krokosz-Krynke, 2011)

Figure 2.

Model of determining production costs. (Source: Authors’ own research)
Model of determining production costs. (Source: Authors’ own research)

Figure 3.

Model of determining production costs. (Source: Authors’ own research)
Model of determining production costs. (Source: Authors’ own research)

Figure 4.

Method of determining the costs of implementing a group of activities in the CSA (Source: Authors’ own research)
Method of determining the costs of implementing a group of activities in the CSA (Source: Authors’ own research)

Figure 5.

Structure of considered company (Source: Authors’ own research)
Structure of considered company (Source: Authors’ own research)

Figure 6.

Carousel - Rotor (Source: Authors’ own research)
Carousel - Rotor (Source: Authors’ own research)

Figure 7.

The course of the production process (Source: Authors’ own research)
The course of the production process (Source: Authors’ own research)

Figure 8.

Rotor arm (of rotor shown in fig. 6) (Source: Authors’ own research)
Rotor arm (of rotor shown in fig. 6) (Source: Authors’ own research)

Figure 9.

Carousel arm process sheet (Source: Authors’ own research)
Carousel arm process sheet (Source: Authors’ own research)

Company’s costing sheet (Source: Authors’ own research)

Costs by types Work stations of cutting tools production process Work stations of sport equipment production process Work stations of power tools production process R&D department Supply Administration Marketing and sales department
Indirect processing costs 2.5 million PLN/year 3.5 million PLN/year 3.0 million PLN/year 2.5 million PLN/year 0.5 million PLN/year 2.5 million PLN/year 1.5 million PLN/year
Direct costs by types 3.5 million PLN/year 4.5 million PLN/year 3.0 million PLN/year 4.0 million PLN/year 1.75 million PLN/year 1.5 million PLN/year 1.25 million PLN/year
The sum of costs by types (including direct labor costs) 6.0 million PLN/year (1.6 million PLN/year) 8 million PLN/year (2 million PLN/year) 6.0 million PLN/year (1.4 million PLN/year) 6.5 million PLN/year (1.5 million PLN/year) 2.25 million PLN/year (0,5 million PLN/year) 4.0 million PLN/year (1.8 million PLN/year) 2.75 million PLN/year (1.2 million PLN/year)
Number of employees 16 20 14 10 + 3 + 2 =15 5 18 12
Total number of employees: 100
Total costs: 35.5 million PLN/year

Costing sheet of action groups (Source: Authors’ own research)

Costs by types Work stations of cutting tools production process R&D department Supply Administration Marketing and sales department
Cutting material, drilling holes Welding, Visual control Powder coating, quality control
Indirect processing costs 84 PLN 420 PLN 240 PLN - - - -
Work stations costs 168 PLN 700 PLN 400 PLN - - - -
Labor intensity of rotor arm manufacture 2.1 7 4 270 75 - -
The sum of labor intensity on work stations 62 600 85 500 72 000 25 500 8 500 - -
Indirect costs by types 2.5 million PLN/year 3.5 million PLN/year 3.0 million PLN/year 2.5 million PLN/year 0.5 million PLN/year 2.5 million PLN/year 1.5 million PLN/year
Indirect costs 84.75 PLN 288.25 PLN 166.75 PLN 24 500 PLN 4 400 PLN - -
eISSN:
2300-5661
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
Volume Open
Fachgebiete der Zeitschrift:
Informatik, Wirtschafsinformatik, Wirtschaftswissenschaften, Betriebswirtschaft, Internes Rechnungswesen, Controlling, Kostenrechnung, Investition
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