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IMPLEMENTATION OF MULTI STAGE COSTING AND THEIR OTHER USE IN THE FOUNDRY

1 SUŠKOVÁ Andrea
Co-authors:
1 BUCHTOVÁ Jana 1 BALON Petr
Institution:
1 VSB - Technical University of Ostrava, Faculty of Metallurgy and Materials Engineering, Ostrava, Czech Republic, EU, andrea.suskova.st@vsb.cz, jana.buchtova@vsb.cz , petr.balon.st@vsb.cz
Conference:
27th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 23rd - 25th 2018
Proceedings:
Proceedings 27th International Conference on Metallurgy and Materials
Pages:
1948-1953
ISBN:
978-80-87294-84-0
ISSN:
2694-9296
Published:
24th October 2018
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
404 views / 196 downloads
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Abstract

The paper deals with the practical application of the multi stage costing in the foundry. The emphasis in the practical part of the paper is on the calculation method, the definition of basic links and procedures. Multi-stage costing often to help to uncover the costs, that impossible cover by traditional calculation methods therefore it is currently applied in many Foundry. Bases of this calculation method are the budgets of individual workplaces and centers. Due to the versatility of this calculation method, other possible approaches and the use of multi stage costing are suggested. The goal of this paper is to show different possibilities of application this method.

Keywords: Calculation method, optimum capacity, cost, opportunity cost, cost drivers

© 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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