MATEC Web Conf.
Volume 343, 202110th International Conference on Manufacturing Science and Education – MSE 2021
|Number of page(s)||14|
|Section||Management and Economic Engineering|
|Published online||04 August 2021|
Model of indirect Expenses Distribution for Determining Economies of Scale
Transilvania University of Brasov, Department of Engineering and Industrial Management, University Street 1 Brasov, Romania
2 Transilvania University of Brasov, Department of Engineering and Industrial Management, University Street 1 Brasov, Romania
3 Transilvania University of Brasov, Department of Engineering and Industrial Management, University Street 1 Brasov, Romania
* Gavrilă Calefariu: firstname.lastname@example.org
Changing economic environment, innovative production technologies and the need to obtain relevant information in decisionmaking, management determines the organizations to seek different approaches to identify economies of scale. Economies of scale are manifested as an effect of cost reduction. The article proposes a comparative analysis of two methods of establishing costs that allow the identification and quantification of economies of scale. The research proposes a distribution of indirect costs depending on the cause-effect relationship between activity and product. The research results show a cost difference in the case of implementing the Activity-based costing (ABC) cost system, thus recognizing the usefulness and compatibility of the method.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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