Effect of calculation methods of manufacturing overhad on profit in time
Dana Plevková, Jindřiška Kouřilová

Language: cs
Last modified: 2013-07-30


Valuation of products in the company has an important part. The chosen method of cost allocating and valuation of product are able to affect the financial reports especially during the time. These calculation methods can influence an effect work of management and controlling through with financial statement and with accounting data by Product-Budget rating and reporting. The conclusions may be due to ignorance of quantification methods of production overheads distorted, and to be abused for personal interests. Target of this article is to illustrate, how using of two different methods of Product-cost-calculation can influence informative ability in the financial statements (Bilance and Profit/Lost statement); it means to prepare the "success" for a concrete production centre.


calculation of overheads, inventory valuation, costing, budgeting, controlling

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