Acta academica karviniensia 2017, 17(4):19-31 | DOI: 10.25142/aak.2017.027
Rozvrhování režijních nákladů a jejich vliv na kalkulaci výkonu
- Technická univerzita v Liberci, Ekonomická fakulta, Studentská 1402/2, 461 17 Liberec 1
One of the most important tools of cost management is costing. Its predicative capability is significantly influenced by the costing subject definition as well as its relation to the costs incurred. The structure of costs reflected in the costing and the method of overhead costs allocation are also playing an important role. This paper points to the importance of correct quantification of the costs incurred (especially overhead costs) per a costing unit. For this purpose, enterprises use special mathematical methods. The selection of particular method of calculation depends on the nature of production process, technology used in production, ratio between direct and indirect costs in total costs of an enterprise as well as other factors. According to specialized literature, in vast majority of cases enterprises use surcharge calculation as a costing technique for overhead costs allocation. In this regard, the selection of the appropriate cost-allocation base is very important. The model examples illustrate the influence of application of various cost-allocation bases on the single output costing. The results of the questionnaire survey implemented amongst the companies from manufacturing industry, aimed at absorption costing, represent another resource data for the examination and validation of theoretical assumptions.
Klíčová slova: allocation basis, costing, costing methods, overhead rates costing, product costing scheme
JEL classification: M41
Vloženo: 8. říjen 2018; Revidováno: 30. listopad 1999; Přijato: 21. listopad 2018; Zveřejněno: 30. prosinec 2017 Zobrazit citaci
Reference
- DRURY, C., 2015. Cost and Management Accounting. 8th ed. Hampshire: Centrage Learning EMEA. ISBN 978-1-4080-9388-7.
- FIBÍROVÁ, J., L. ŠOLJAKOVÁ a J. WAGNER, 2007. Nákladové a manažerské účetnictví. Praha: Aspi. ISBN 978-80-7357-299-0.
- FIBÍROVÁ, J., L. ŠOLJAKOVÁ, J. WAGNER a P. PETERA, 2015. Manažerské účetnictví - Nástroje a metody. 2. vyd. Praha: Wolters Kluwer. ISBN 978-80-7478-744-7.
- GARRISON, R. H., E. W. NOREEN and P. C. BREWER, 2012. Managerial accounting. 14th ed. New York: McGraw-Hill/Irwin. ISBN 978-0-07-811100-6.
- HRADECKÝ, M., J. LANČA a L. ŠIŠKA, 2008. Manažerské účetnictví. Praha. Grada Publishing. ISBN 978-80-247-2471-3.
- KRÁL, B. a kol., 2010. Manažerské účetnictví. 5. vyd. Praha: Management Press. ISBN 978-80-7261-217-8.
- POPESKO, B., 2009. Moderní metody řízení nákladů. Praha: Grada Publishing. ISBN 978-80-247-2974-9.
- POPESKO, B. a Š. PAPADAKI, 2016. Moderní metody řízení nákladů. Jak dosáhnout efektivního vynakládání nákladů a jejich snížení. 2. vyd. Praha: Grada Publishing. ISBN 978-80-247-5773-5.