Kalkulace jako nástroj rozvrhování režijních nákladů podniků ve zpracovatelském průmyslu

Abstract

Costing represents the basic tool for the determination and management of costs. Its aim is to provide information on costs for products, works or services through that the entity establishes itself in the market. The oldest and still the most frequently used costing method is absorption costing. It is the only costing method that provides information on total costs consumed in connection with the production of the relevant output. The individual cost items are organized in a costing model that can be modified depending on specific conditions of entity's activities. Even though this costing method has certain restrictions, for most entities it is simply irreplaceable. Various costing techniques are used for the allocation of overhead costs. Specialized literature see surcharge calculation as the most frequently used costing method for overhead costs. To validate theoretical assumptions associated with the absorption costing technique, a questionnaire survey has been carried out amongst production companies belonging to (according to CZ-NACE) manufacturing industry. These enterprises are probably the ones that use the surcharge calculation method, the key topic of this paper, most frequently. The aim of this paper is to evaluate the level of use of the surcharge calculation and various cost-allocation bases in the Czech enterprises' practice as well as to examine the influence of various factors on the selection of particular cost-allocation bases.

Keywords

• absorption costing
• overhead costs allocation
• surcharge calculation
• cost-allocation base