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The concept of implementing the activity-based costing in multi- assortment manufacturing enterprise – case study (part 2)

Moskwa-Bęczkowska Daria

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 146

305--314

EN

Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

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The concept of implementing the activity-based costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)

Moskwa-Bęczkowska Daria

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 146

295--303

EN

Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity-based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

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Wyznaczanie harmonogramów przebiegów przejściowych dla wieloasortymentowej produkcji rytmicznej

Krenczyk D., Kalinowski K., Skołud B.

Zeszyty Naukowe. Automatyka / Politechnika Śląska

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2006

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z. 144

33-38

PL

W artykule przedstawiono problem szacowania czasu fazy rozruchu oraz wygaszania w systemie, w którym dostęp do zasobów regulują lokalne reguły rozstrzygania konfliktów zasobowych. Przedstawiono metodę i procedurę tworzenia harmonogramu dla faz przejściowych. Przedstawione podejście zilustrowano przykładami z wykorzystaniem systemów SWZ i KbRS.

EN

The problem of time estimation of the starting and cease phases in the system which is controlled by the local dispatching rules is dealt in the paper. The method and the procedure of the scheduling is presented. Proposed approach is illustrated by the example where SWZ and KbRS systems are applied.