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
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