Η συμβολή σύγχρονων μεθόδων κοστολόγησης στην παραγωγή και διανομή ελαιόλαδου. Η περίπτωση της μεθόδου ABC
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Keywords
Κοστολόγηση ; Αρχές κοστολόγησης ; Μέθοδοι κοστολόγησης ; Κόστος ; Συστήματα κοστολόγησης ; Κοστολόγηση βάσει δραστηριότητας ; Κέντρα κόστουςAbstract
The aim of this research is to present the advantages and disadvantages of the "activity based costing" method as it has been established as a term internationally. The disadvantages of traditional forms of costing led to the establishment of the method, which was then adapted to all industries, becoming today one of the most reliable and analytical methods. In this paper, the evolutionary stages of the method are analyzed and examples from the international bibliography are presented as good practices in various sectors. Despite the size and complexity of the companies presented as "case studies", the advantages of the method can also be transferred to smaller companies managed by small management teams that, however, require the same degree of knowledge regarding the profit and cost centers in which their production activities are analyzed. One such example is the attempt to apply the method to a small and medium-sized (in terms of production structure and capacity) olive oil standardization and marketing company. Locating and tracking of the production data and their accounting recording and monitoring based on the activity based costing method highlights the capital advantage regarding the good knowledge of the cost per production stage of the final product. In this way, the managers of the company can know each time the production department that needs to be modified in terms of the cost formation process, so that overall the final product is priced at a competitive price that simultaneously covers the fixed and variable costs and lead to positive financial results. A useful conclusion of the work is the finding that the activity-based costing methodology can lead to more accurate knowledge of the cost of final products per production stage, contributing to the costing of products in an objective manner, making them competitive in the market.
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
74Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα