TARGET COSTING A MARNOTRAWSTWO (MUDA) TECHNOLOGICZNE
TARGET COSTING VS. TECHNOLOGICAL WASTE (MUDA)
Author(s): Jarosław MielcarekSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: maximum price for NNPB technology; unit allowable costs; planned unit cost of goods sold without depreciation; minimum return on sales; company strategic model;
Summary/Abstract: The purpose of the article was to determine the maximum price for the purchase of the most modern technology and measures of technological waste after the implementation in the enterprise worse technology than the most modern one. The maximum price was calculated using the discounted, simulation TC model and the Excel Solver add-in. The market price was lower than it. Therefore, non-financial and financial-accounting indicators have been used to measure technological waste, for example of glassworks. The study is of great practical importance, as it provides an exemple for solving the problem of the maximum price for the latest technology, makes the management aware of the existence of technological waste and influences the change of attitudes towards the implementation of state-of-the-art technologies. The dissemination of TC as a tool supporting the process of making investment decisions may contribute to the increase of the level of enterprises’ innovativeness.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 514
- Page Range: 272-287
- Page Count: 16
- Language: Polish
