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- Title
INNOVATIONS OF THE CALCULATION METHODOLOGY ACCORDING TO MODIFIED DIMENSIONAL REQUIREMENTS FOR SELECTED PRODUCTION.
- Authors
Potkány, Marek; Krajčírová, Lucia; Hitka, Miloš; Lorincová, Silvia
- Abstract
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.
- Subjects
TECHNOLOGICAL innovations management; PRODUCTION (Economic theory); INDUSTRIAL management; ECONOMIC activity; SUSTAINABLE development
- Publication
Marketing & Management of Innovations / Marketing ì Menedžment Ìnnovacìj, 2017, Issue 4, p315
- ISSN
2218-4511
- Publication type
Article
- DOI
10.21272/mmi.2017.4-28