Product Costing and Pricing Methods Applied by Enterprises within the Warmińsko-Mazurskie Voivodship

Joanna Dynowska

Department of Accounting, University of Warmia and Mazury in Olsztyn

Henryk Lelusz

Department of Accounting, University of Warmia and Mazury in Olsztyn


Résumé

Cost is one of the main criteria of the assessment activities of the company, hence the issue of control, ways to reduce and manage costs occupies an important place in the management of business entities and constitutes the focus of managers. The main aim of this paper was to determine the methods of costing used by the surveyed enterprises in the region of Warmia and Mazury. The paper also examines the methods of product pricing. The research, which is based on responses from 169 companies with at least 50 employees, confirms that the application of specific costing methods depends on the type of production, the volume of production, and the organisation of the business processes. The most widely used methods were simple division based costing (23.7% of surveyed companies) and equivalence number based costing (11.2%). The research also revealed that over 14% of the surveyed companies did not use any calculation of costs, whereas pricing decisions were usually (72.8%) based on a cost formula.


Mots-clés :

methods of cost calculation, simple division based costing, equivalence number based costing, product pricing, costs


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Publiée
2013-12-09

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Dynowska, J., & Lelusz, H. (2013). Product Costing and Pricing Methods Applied by Enterprises within the Warmińsko-Mazurskie Voivodship. Olsztyn Economic Journal, 8(3), 221–233. https://doi.org/10.31648/oej.3232

Joanna Dynowska 
Department of Accounting, University of Warmia and Mazury in Olsztyn
Henryk Lelusz 
Department of Accounting, University of Warmia and Mazury in Olsztyn



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