ABC method logistics για την εταιρεία ΕΛΑΙΣ
ABC method logistics for the ELAIS company
KeywordsΚοστολόγηση ; Κόστος παραγωγής ; Λογιστική κόστους ; Επιχειρηματικό περιβάλλον ; Costing ; Production costs ; Cost accounting ; Business environment
This study dealt with the accounting methods for ELAIS and was completed through seven chapters. Undoubtedly, over the past decades, significant changes have taken place in the business environment on a global scale, which have radically changed its structure. Examples of such changes include the introduction of flexible production systems, the intensification and automation of production processes, the increase in overheads both as an amount and as a percentage of the total cost of products, the reduction of direct labor costs (mainly in industry) as a percentage of the production costs, the increase in the variety of products produced in small quantities and with different specifications, the increase in the rate of introduction of new products into the market that have a small life-cycle, the adoption of a customer-centered direction etc. The above changes, coupled with the increased intensity of teh competition and the consequent reduction of the profit margins, have led to a competitive advantage in the effective monitoring of the costs and mainly cost management. This study discussed the traditional costing systems with special references to the continuous production and the personalized, custom-made production.