The main purpose of this article is to present the proposal of an innovative approach to optimizing the calculation methodology in the conditions of specific furniture production -single beds. The proposal presented is based on the results of actual research of the anthropometric measurements of the Slovak adult population, which indicate the trend of changes and the following modified dimensional requirements for the production. Our review of available scientific proposals for innovative calculation methodology proved the need for potential of concept of the variable costing at the base of cost classification to variable and fixed items according to capacity using. The practical imperfections of the information provided in the absorption costing system and its general rigidities was the reason of the application selected methodology. The authors proposed an alternative for calculation methodology by the determination of overheads rates and delimitation individual level of contribution margin.Keywords: calculation, contribution margin, bed furniture dimensions, ergonomics, secular trends, innovation. DOI: 10.21272/mmi.2017.4-28Formulation of the problem. A person, especially its size and power capabilities, is a primary factor when designing and assessing the arrangement of workplaces, when producing the ergonomically correct working tools, machinery and furniture. The design of optimal workplace (furniture, working tools, etc.) is always based on measurements of the target sampling unit which is compared to the data of the whole population living in a certain area, usually broken down into men and women. Population data are detected usually on the sample at a certain point in time. They may change over a longer time from various reasons (such as the way of nutrition of the population, lifestyle, etc.). In addition to changes in time, important anthropometric characteristics may vary secularly and in space. It is related to the characteristics of the human population living in certain space. Secular trend refers to the tendency in increasing of the body size of successive generations compared to the previous generations. The final state is evaluated and not the speed with which the final state was reached. The main purpose of this article is to present the proposal of an innovative approach to optimizing the calculation methodology in the conditions of specific furniture production -single beds. The proposal presented is based on the results of actual research of the anthropometric measurements of the Slovak adult population, which indicate the trend of changes and the following modified dimensional requirements for the production. This innovative approach offers more exact information for management at the decision making tasks, as in strategic as well as 1 This research was supported by project APVV-16-0297 -Updating of anthropometric database of Slovak population, project VEGA No.