Determination production costs using PBC method
| Autor: | V Vladimir Todic |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2014 |
| Předmět: |
Alternative methods
product price Computer science Process (engineering) media_common.quotation_subject 0211 other engineering and technologies costs 02 engineering and technology 010501 environmental sciences 01 natural sciences Variable cost Manufacturing engineering Indirect costs lcsh:TA1-2040 021105 building & construction PBC method Production (economics) Process costing Quality (business) Activity-based costing lcsh:Engineering (General). Civil engineering (General) 0105 earth and related environmental sciences media_common |
| Zdroj: | Tehnika, Vol 69, Iss 3, Pp 446-450 (2014) Tehnika (2014) 69(3):446-450 |
| ISSN: | 2560-3086 0040-2176 |
| Popis: | Basic characteristics of modern markets make requirements in quality increasing, decreasing prices and shortening delivery of products. In the middle of this requirements are production costs for whose determination are developed many traditional and alternative methods including PBC method (Process Based Costing). This method enables precisely locating and calculating indirect production costs, and with determined direct costs enables determination of total production costs. This paper shows usage of PBC method for determination production costs for three forms of processing cutting tools. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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