ALLOCATION OF OVERHEAD COSTS OF LOGISTICS AND OTHER SUPPORTING ACTIVITIES TO PRIMARY ACTIVITIES OF MANUFACTURING ENTERPRISES

1 KUTÁČ Tomáš
Co-authors:
1 KUTÁČ Josef 1 JANOVSKÁ Kamila 1 ŠVECOVÁ Eva
Institution:
1 VSB - Technical University of Ostrava, Ostrava, Czech Republic, EU, tomas.kutac@vsb.cz, josef.kutac@vsb.cz, kamila.janovska@vsb.cz, eva.svecova@vsb.cz
Conference:
CLC 2019, Tatra Hotel, Zakopane, Poland, EU, December 2 - 4, 2019
Proceedings:
Proceedings CLC 2019
Pages:
124-132
ISBN:
978-80-87294-96-3
ISSN:
2694-9318
Published:
3rd June 2020
Proceedings of the conference have been sent to Web of Science and Scopus for evaluation and potential indexing.
Metrics:
6 views / 4 downloads
Abstract

This article deals with possibilities in selecting the most accurate allocation of overhead costs of logistic and other supporting activities to primary (production) activities in cases where outputs of cooperating support activities in manufacturing enterprises are reciprocally consumed. A reciprocal consumption of outputs of supply, transport and maintenance activities, where the outputs of supply and transport activities are consumed by maintenance activities and the outputs of maintenance activities are consumed by supply and transport activities can serve as an example.

Keywords: Allocation, activity, overhead costs, supporting and primary activities, primary and secondary costs
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