The Method of Determining the Technical Costs of Manufacturing Products

Matuszek Józef (), Kaczmar-Kolny Ewa () and Byrdy Łukasz ()
Additional contact information
Matuszek Józef: University of Bielsko-Biala, Faculty of Mechanical Engineering and Computer Science, Bielsko-Biała, POLAND
Kaczmar-Kolny Ewa: University of Bielsko-Biala, Faculty of Mechanical Engineering and Computer Science, Bielsko-Biała, POLAND
Byrdy Łukasz: University of Bielsko-Biala, Faculty of Mechanical Engineering and Computer Science, Bielsko-Biała, POLAND

Foundations of Management, 2023, vol. 15, issue 1, 101-114

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.

Keywords: cost calculation; costing sheets; organization of production; manufacturing costs (search for similar items in EconPapers)
JEL-codes: L69 M41 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/fman-2023-0008 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:founma:v:15:y:2023:i:1:p:101-114:n:8

DOI: 10.2478/fman-2023-0008

Access Statistics for this article

Foundations of Management is currently edited by Tadeusz Krupa

More articles in Foundations of Management from Sciendo
Bibliographic data for series maintained by Peter Golla ().