Price calculation of wooden bariatric beds

Abstract

In the field of interior and furniture, the pursuit of comfort has always been based on the anthropometric dimensions of the user. When optimizing the dimensions of the bed for the needs of today’s population, we start from the forecasted values of the relevant body dimensions, i.e. height and weight. Based on previous research, we can conclude that the anthropometric dimensions of the adult Slovak population after reaching the age of adulthood have increased statistically significantly by approx. 4.5–5% since the last measurements in 1987, from the point of view of the body growth process. In connection with the aforementioned findings, it is necessary for furniture companies producing bed furniture to adjust their calculation procedures for price formation depending on the needs of users, in order to forecast their financial situation. The goal of the work is to determine the cost increase for bariatric respondents, based on the determined dimensions of the wooden bed compared to a standard manufactured bed, and to determine the calculation formula for single-piece production. The results show that increasing the dimensions of the bed will increase the total costs by approximately 70%.

Keywords

• bed furniture dimensions
• dimensions of bariatric bed
• calculation
• costing
• contribution margin