COSTING AS A TOOL OF LABOUR CONSUMPTION MANAGEMENT OF METALLURGICAL PRODUCTION

1 KUTAC Josef
Co-authors:
1 BESTA Petr 1 LAMPA Martin 1 KUTAC Tomas
Institution:
1 VSB - Technical University of Ostrava, Ostrava, Czech Republic, EU, josef.kutac@vsb.cz
Conference:
24th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, June 3rd - 5th 2015
Proceedings:
Proceedings 24th International Conference on Metallurgy and Materials
Pages:
2000-2004
ISBN:
978-80-87294-58-1
ISSN:
2694-9296
Published:
12th January 2015
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
339 views / 152 downloads
Abstract

The article is focused on the management of labor consumption in the metallurgical industry using costing of metallurgical products. Costing is generally used as a tool for cost management, especially variable costs; here in costing there are normally reported consumptions of these costs per the production unit in monetary units. With unit costs costing also includes their specific consumptions per unit of production in natural units, especially in the areas of consumption of charge material. The article points to the fact that in the metallurgical production there are also known cases of the specific consumption of time per the unit of production, i.e. the labor consumption of individual products, which are however in the Product costing only indicated to a limited extent. This article proposes the system of using labor consumption of individual products listed in the costing to manage the Labor consumption of the metallurgical production.

Keywords: costing, labor consumption, management, costs

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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