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Production Costs Management by Means of Indirect Cost Allocated Model

Author

Listed:
  • Berislav Bolfek

    (Polytechnic Slavonski Brod, Croatia)

  • Jasna Vujcic

    (High school ''Matija Antun Reljkovic'', Slavonski Brod, Croatia)

Abstract

Management costs in a business system requires planning, budgeting, monitoring and comparing of all kinds of expenses. When calculating a production through the production order system there always seems to appear the same dilemma; which key or keys should be chosen for allocating indirect costs. As a result, in addition to the well-known classical methods for allocating indirect costs, a new method is developed in the form of a Model for allocating indirect costs. By applying the above-mentioned model, the classical methods are omitted from the process of allocation indirect costs, which contributes to an easier and faster planning, monitoring, comparing, and reducing costs.

Suggested Citation

  • Berislav Bolfek & Jasna Vujcic, 2009. "Production Costs Management by Means of Indirect Cost Allocated Model," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 5, pages 215-223.
    • Handle: RePEc:osi:journl:v:5:y:2009:p:215-223
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    Cited by:

    1. Matuszek Józef & Kaczmar-Kolny Ewa & Byrdy Łukasz, 2023. "The Method of Determining the Technical Costs of Manufacturing Products," Foundations of Management, Sciendo, vol. 15(1), pages 101-114, January.

    More about this item

    Keywords

    direct costs; indirect costs; allocation of costs;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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