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Kalkulacja kosztów docelowych wykorzystująca metodę rachunku kosztów działań

Kaczmar-Kolny Ewa, Więcek Dorota

Zarządzanie Przedsiębiorstwem

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2021

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Vol. 24, nr 1-2

8--14

EN

Nowadays, it is not possible for a manufacturer to start designing and manufacturing a new product without accurately estimating its total production costs. In order to avoid excessive expenditure on launching the production of future products, their costs should be estimated as quickly and precisely as possible. For this purpose, a method of describing the design, technological and organizational features of elements during the design process and in connection with the allocation of costs to activities was proposed, mathematical models were built to identify cost factors, key for cost evaluation, designed elements. The paper presents theoretical aspects related to the idea of target costing, as well as an example of determining the area of cost reduction so as not to incur losses assuming the intended, defined by customers, price for the product.

2

Materials requirement planning with the use of activity based costing

Więcek Dorota, Więcek Dariusz, Dulina Luboslav

Management Systems in Production Engineering

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2020

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nr 1 (28)

3--8

EN

One of the rationalization areas is the material supply process. New tasks of material supply are: integration of supply with the operation of the entire system, especially at the product design stage, effective use of material resources, reduction of the level of supply costs from the point of view of production costs. In the conditions of unit and small batch production the materials requirement needs to be carefully planned and optimized due to the use of many different kinds, types and sizes of materials and dynamic changes of demand over time. In this situation there are needed tools enabling the measurement of production costs for particular tasks on the basis of currently realized processes. One of these tools is activity based costing which is a groundwork for decision making process in the material supply area. Basing on activity based costing, a model of materials requirements planning was developed, which considers minimizing the number of different kinds and sizes of materials by using alternative materials and, consequently, lowering production costs.

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Cost estimation methods of machine elements at the design stage in unit and small lot production conditions

Więcek Dorota, Więcek Dariusz, Kuric Ivan

Management Systems in Production Engineering

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2019

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nr 1 (27)

12--17

EN

On the stage of product design there is a problem concerning production cost estimation in the moment when elements are not yet definitely designed. Depending on the amount of the available information, more or less precise cost estimation methods are applied, i.e.: variant methods, generation methods, hybrid methods. The proposed method of cost estimation is based on a formalized description of information related to construction, manufacturing and organizational characteristics concerning the designed element, the automation method of technological processes design using methods of group technology and a model of determining production costs of machine elements based on Activity Based Costing.