engleski

PRICE CALCULATION IN MULTIPHASE PRODUCTION OF WOODEN PRODUCTS

Paper shows the new way of dealing with problems in price calculation in multiphase production of wooden products. The example shows the firm that has sawmill, production of elements and production of wooden boards. Based on a calculation of fixed and variable cost for each production phase it is proved that it is possible to have different variable costs in different production phases. The management of the firms could be misled by that fact. Espacially, if decisions are made based on the idea to produce some elements or to buy them elsewhere. Also, it could be the same on the thinking of buying the new machine in certain production phase or not

price; fixed costs; variable costs

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