Ανάλυση κόστους παραγωγής στη βιομηχανία αλουμινίου Μελέτη περίπτωσης EUROPA PROFIL ΑΛΟΥΜΙΝΙΟ Α.Β.Ε.

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Ανάλυση κόστους παραγωγήςAbstract
By preparing this paper, our goal is to make a detailed analysis of the cost of the aluminum extrusion process, according to the policy and philosophy of the company that we will examine, which is the company " EUROPA PROFIL ΑΛΟΥΜΙΝΙΟ S.A. ". The analysis made for the extrusion process was based on the one hand on the foreign language and Greek literature, on existing articles on extrusion and on the other hand on the data we obtained from the company we examined.
To understand the analysis of production costs in the aluminum industry, mathematical equations have been used to simulate the process. An application created in Microsoft Excel can calculate the cost for each order that the company wants to satisfy the customer.
A historical reference is made to the industry of the aluminum sector, a study is made on the finances of the departments that share the costs throughout the process. The departments that share the cost of this process are the department that produces the dies and the production department.
It is worth mentioning the complexity we encountered regarding the costing of the order, as the variables that affect it are many and differ from order to order, as well as the expertise that the person must have in order do the costing, in the field of aluminum.