Open Access Conference Proceedings

The issue of costs and costing occupies an important place in the data base of industrial controlling. Controlling acquires the information necessary to perform all its functions through the application of various methodologies. Exact methods of decision-making, based on logical and mathematical models, can become an important source of quality information. The use of structural analysis, as one of the exact mathematical methods, can significantly increase the effectiveness and objectivity of internal and corporate management. This article presents the use of structural analysis to verify the existing method of overhead costs allocation in a selected company and introduces a calculation of the final amount of transfer rates per unit of reference variable.

Keywords: Structural analysis, Controlling, metallurgical enterprise

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