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The application of modern methods OF calculation in foundry production

“…The decrease in direct labour costs compared to the costs of production and support activities, which are not volume-dependent and therefore more difficult to quantify, means that serious distortions in the system of calculations may arise. A need arose to focus on cost developments in a broader context, and following the example of Japanese companies, to extend their interest and knowledge beyond the closed cost point to the enterprise as a whole [1]. These ideas are the conceptual basis of the Activity Based Costing (ABC) calculation method, which is based on the approach that the majority of the company's normal activities exist to support production, marketing and delivery of the product to the customer.…”