How to calculate the costs of idle capacity in the manufacturing industry

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

How to calculate the costs of idle capacity in the manufacturing industry

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

How to calculate the costs of idle capacity in the manufacturing industry

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GP402%2F07%2FP296" target="_blank" >GP402/07/P296: Metodika tvorby procesních systémů řízení nákladů a jejich vliv na výkonnost průmyslových firem</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2009

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Global Business and Management Research

ISSN

1947-5667

e-ISSN

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Svazek periodika

I.

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

8

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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