Comparison of managerial implications for utilization of variable costing and throughput accounting methods

Новак, Петр; Papadaki, Šárka; Hrabec, Dušan; Popesko, Boris

doi:10.5937/jaes14-10895

Cited by 3 publications

(1 citation statement)

References 9 publications

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“…such as determination of the order products profitability, determination of minimum selling price limit, choosing between production or cooperation. With the same issue Novák, et al [34] and Sedliačiková, et al [35] were dealing in their works.…”

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confidence: 98%

Innovations of the calculation methodology according to modified dimensional requirements for selected production

Potkány¹,

Krajčírová²,

Hitka³

et al. 2017

MMI

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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.

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mentioning

confidence: 98%

Innovations of the calculation methodology according to modified dimensional requirements for selected production

Potkány¹,

Krajčírová²,

Hitka³

et al. 2017

MMI

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Throughtput Accounting: An Application in a Manufacturing Enterprise

APAK

2023

Ekonomi İşletme Ve Maliye Araştırmaları Dergisi

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Bu çalışmanın amacı, daha doğru maliyet bilgisi, ürün karması tespiti ve performans değerlendirme gibi konularda yarar sağlayan süreç katkı muhasebesine yönelik teorik bilgi sunulması ve bir üretim işletmesinde uygulamasına yer verilmesidir. Her işletmede en az bir kısıt vardır görüşünden hareket eden süreç katkı muhasebesi, literatürde farklı sektörlerde uygulamasına yer verilen ve yararlı sonuçlar elde edilen bir yaklaşımdır. Çalışmada, bir üretim işletmesinde üretilen ürüne ilişkin veriler temin edilerek süreç katkı muhasebesinin uygulamasına yer verilmektedir. Uygulama ile işletmedeki mevcut kısıtların tespitine, işletmeye hangi ürünün daha yüksek katkı sağladığını gösteren süreç katkı muhasebesi oranının tespitine ve mevcut şartlarda ürün karması önerisine yer verilmektedir. İşletmedeki kısıt çerçevesinde en yüksek getirinin sırasıyla H024 ve H042 modellerinin üretiminin yapılıp kalan sürede H220 modelinin üretimiyle sağlandığı tespit edilmiştir. İşletme söz konusu kapasite kısıtını ortadan kaldırması halinde kârlılığını artırabilmektedir.

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Throughput Accounting

Căpuṣneanu

Topor

Türkeș

et al. 2019

Throughput Accounting in a Hyperconnected World

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This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.

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Comparison of managerial implications for utilization of variable costing and throughput accounting methods

Cited by 3 publications

References 9 publications

Innovations of the calculation methodology according to modified dimensional requirements for selected production

Innovations of the calculation methodology according to modified dimensional requirements for selected production

Throughtput Accounting: An Application in a Manufacturing Enterprise

Throughput Accounting

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