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

<p>One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation of products to the needs of customers. This article presents an original method of determining production costs, which is based on the labor consumption of products. This method is a combination and development of known methods; however, by applying more precise accounting bases, it leads to more precise results. The developed method of cost calculation, thanks to its universality, can be used in most enterprises.</p>
</abstract>

One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation of products to the needs of customers. This article presents an original method of determining production costs, which is based on the labor consumption of products. This method is a combination and development of known methods; however, by applying more precise accounting bases, it leads to more precise results. The developed method of cost calculation, thanks to its universality, can be used in most enterprises.

The Method of Determining the Technical Costs of Manufacturing Products

Foundations of Management

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"The Method of Determining the Technical Costs of Manufacturing Products"}

One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones....

The Method of Determining the Technical Costs of Manufacturing Products

Publié en ligne: 10 août 2023

Pages: 101 - 114

DOI: https://doi.org/10.2478/fman-2023-0008

Mots clés
cost calculation, costing sheets, organization of production, manufacturing costs

© 2023 Józef Matuszek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The Method of Determining the Technical Costs of Manufacturing Products

Publié en ligne: 10 août 2023

Pages: 101 - 114

DOI: https://doi.org/10.2478/fman-2023-0008

Mots cléscost calculation, costing sheets, organization of production, manufacturing costs

© 2023 Józef Matuszek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
cost calculation, costing sheets, organization of production, manufacturing costs