RANGOWANIE BAZ DOLICZEŃ KOSZTÓW POŚREDNICH W KALKULACJI WYNIKOWEJ MAŁEGO PRZEDSIĘBIORSTWA
RANKING OF FACTORS SERVING AS A BASE FOR OVERHEAD ALLOCATION KEY IN A CASE OF EX POST CALCULATION OF A SMALL ENTITY

Summary/Abstract: The article discusses the difficulty in the process of searching for proper overhead allocation key in a case of small entity that produces heterogenerous outputs for clients’ orders only. The defects of overhead allocation methodology in traditional cost calculation were presented. The aim of the paper is to deliver a solution to the described problem in a form of a method that allows to encompass more than one element as a base for overhead allocaton index. The developed methodology was demonstrated using a case study of a small entity that produces heterogenous services in accordance with customers’ individual orders. In the conclusion part, the author presents the advantages of the method in comparison with other cost calculations using one key allocation basis only. The shortcomings of the methodology were described as well.

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