Uzasadniona część pośrednich kosztów wytworzenia
Inventoriable overhead costs

Summary/Abstract: An adequate definition of production capacity for the purposes of inventoriable costs requires considering the differentiation of the flexibility of resources. Therefore the author proposed to apply adequate kinds of capacity for the purposes of allocating specific types of overheads. Variable overheads should be allocated on the basis of actual capacity, fixed overheads related with committed resources on the basis of normal capacity and overheads related to semi-variable and discretionary resources on the basis of budgeted capacity. The analysis was also broadened by normal and standard costing systems. Predetermined overhead rates should also be estimated according to the type of flexibility of resources. Under a standard costing system overheads are initially allocated to products on the basis of standard rate and standard quantity of input. The portion of overheads which is not inventoriable is calculated on the basis of production volume variance. The problem of inventoriable costs under activity-based costing framework was also discussed in the article. Overheads which are not inventoriable are calculated with the recognition of differentiation of resources (committed, semivariable, discretionary). The calculation is based on activity volume variance. It was also noticed that application of activity-based costing for the calculation of inventoriable costs requires corrects resulting from adoption to functional structure of costs.

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