{"title":"The Method of Determining the Technical Costs of Manufacturing Products","authors":"J. Matuszek, Ewa Kaczmar-Kolny, Łukasz Byrdy","doi":"10.2478/fman-2023-0008","DOIUrl":null,"url":null,"abstract":"Abstract One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation of products to the needs of customers. This article presents an original method of determining production costs, which is based on the labor consumption of products. This method is a combination and development of known methods; however, by applying more precise accounting bases, it leads to more precise results. The developed method of cost calculation, thanks to its universality, can be used in most enterprises.","PeriodicalId":43250,"journal":{"name":"Foundations of Management","volume":"15 1","pages":"101 - 114"},"PeriodicalIF":0.4000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Foundations of Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2478/fman-2023-0008","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MANAGEMENT","Score":null,"Total":0}
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Abstract
Abstract One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation of products to the needs of customers. This article presents an original method of determining production costs, which is based on the labor consumption of products. This method is a combination and development of known methods; however, by applying more precise accounting bases, it leads to more precise results. The developed method of cost calculation, thanks to its universality, can be used in most enterprises.
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