Computer-aided Resource Consumption Costing for a Fiberboard Producer – an Implementation Report
نویسندگان
چکیده
The article presents a costing system for a fiberboard producer. Resource consumption costing was chosen as the underlying cost accounting methodology. Technological links between the consumption of resources and final cost objects have been reflected in designing the costing system. Allocation bases derived from the features of the production flow for allocating resources costs to cost objects have been proposed. Dedicated tools for collecting and processing cost and quantity data have been invented. Integration of nonintegrated functional modules and spreadsheet computations for the purpose of the costing model was the IT challenge in the researched company. Attention was given to the cost flow of multi-phase production and the complexity of finished products.
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