CONVENTIONAL VS. INNOVATIVE METHODOLOGICAL COSTING PROCEDURE FOR THE PRODUCT MANUFACTURE FULFILLING THE PRINCIPLES OF THE CIRCULAR ECONOMY
2023
Potkány, Marek | Osvaldová, Mária | Neykov, Nikolay
Innovative products, including wood plastic composite, point to the potential of using the principles of the circular economy. The increasing share of plastic waste combined with wood raw material creates great potential for meeting the environmental criteria of wood plastic composite products. The aim of the paper is to present a proposal for modifications of the standard methodological overhead cost calculation with the subsequent comparison of the results of the innovative methodological calculation, based on the investment plan for the production using recycled wood-plastic raw materials. The application of the Calculation of Machine Hours Rates requires precise identification of the production capacity in terms of machinery hours and composition of the calculation formula. Although the results of the comparison of price differentiation did not reveal a fundamental change in the cost allocation, it may differ for variations in other surface and volume product dimensions, changed wood-plastic component proportions or subsequent final surface treatment.
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