Open AccessThe concept of implementing the activitybased costing in multi- assortment manufacturing enterprise – case study (part 2)
Author(s) -
Daria Moskwa-Bęczkowska,
Poland Finance
Publication year - 2020
Publication title -
zeszyty naukowe - politechnika śląska. organizacja i zarządzanie
Language(s) - English
Resource type - Journals
ISSN - 1641-3466
DOI - 10.29119/1641-3466.2020.146.23
Subject(s) - activity based costing , production (economics) , cost accounting , product cost management , target costing , computer science , originality , process management , operations management , business , manufacturing engineering , engineering , marketing , cost engineering , accounting , qualitative research , economics , social science , sociology , macroeconomics
Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.