Rachunek kosztów działań a outsourcing
Activity-based costing vs. outsourcing
Author(s): Jarosław MielcarekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: critical volatility coefficient; critical price for component; relevant costs; cost of committed resources used; cost of flexible resources used.
Summary/Abstract: The research objective was to demonstrate that the use of the CVP concept could lead to erroneous outsourcing decisions (rejection of profitable outsourcing offers) and to formulate also erroneous critical formulas for the minimum volatility coefficient of cost of dedicated resources used and for the maximum price per component. Research tools were ABC as a resource management concept and numerical example. The formulas for the minimum volatility coefficient of cost of dedicated resources used by the product component and the maximum price of this component were given. ABC decision criteria for outsourcing are met when the actual volatility coefficient is not less than the minimum one or alternatively when the actual price per component is not greater than the maximum one. The numerical example provided the use pattern of the found theoretical solutions for making the right outsourcing decisions in an enterprise
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 503
- Page Range: 345-354
- Page Count: 10
- Language: Polish