How to calculate the costs of idle capacity in the manufacturing industry
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508643" target="_blank" >RIV/70883521:28120/09:63508643 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
How to calculate the costs of idle capacity in the manufacturing industry
Original language description
The purpose of the paper is to analyze the feasibility of applying accurate overhead cost management in situations where frequent changes occur in production capacity utilization, with a focus on overhead department capacities. The issue of fixed capacity utilization often proves significant not only for an elementary production process, but also for a wide range of overhead activities connected with relevant parts of fixed costs. The importance of managing the capacity of overhead departments is stressed within the article. Design, methodology, and approach The paper investigates the information outputs of activity-based costing systems and compares traditional concepts of capacity management with the overhead capacity cost approach used by the ABC system, which quantifies idle capacity costs. Findings The possible application of linear programming for managing the capacity of overhead departments and activities is presented as the major finding. In addition, the paper defines the str
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GP402%2F07%2FP296" target="_blank" >GP402/07/P296: Implementation methodology of the Actvity-Based Cost Management systems and their influence on the industrial companies performance</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Global Business and Management Research
ISSN
1947-5667
e-ISSN
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Volume of the periodical
I.
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
8
Pages from-to
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UT code for WoS article
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EID of the result in the Scopus database
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