| Autor: |
Nowak, Jiri, Mrnova, Zuzana, Ticha, Alena, Tichy, Jan, Vazlerova, Marcela |
| Zdroj: |
IOP Conference Series: Materials Science and Engineering; September 2019, Vol. 603 Issue: 3 p032086-032086, 1p |
| Abstrakt: |
This paper presents a method of cost and price calculation of construction work, road transport and water and sewerage charges in the Czech Republic. Costs represent an important economic category that is closely related to the price. Each company must perfectly manage costing, especially absorption costing, which consists of budgeting overhead costs on the production (performance, products and services). Absorption costing is characterized by including indirect (overhead) costs together with direct costs of production into the calculation, i.e. it must absorb them completely into the costs. The absorption method is represented by the surcharge calculation. However, creating the calculation formula for absorption costing and the procedure of cost and price calculation have their specifics in various branches of the economy. Differences can be seen in examples of selected case studies. They deal with the representative cost and price calculation of construction work on a particular construction, cost and price calculation of the road transport and one-component and two-component cost and price calculation of the water and sewerage charges. All types of calculation must reflect the economic situation of the company marketing of a new product. The diversity of the product types mentioned above indicates the need for other inputs in the calculation and different calculation procedures. Without mastering absorption costing, it is not possible to introduce more accurate calculation methods, such as the Dynamic Calculation with Contribution Margin or in the next step implement the Balanced Scorecard. Correct absorption costing can be checked by the fact that the sum of all company production costs must correspond to the sum of the financial accounting cost accounts. However, cost control is not the subject of this article. |
| Databáze: |
Supplemental Index |
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