Abstract:

In this article the concept of the choice for the cost calculation in case of the changes occurring in the production orders has been presented. This situation often takes place in small and medium size production companies which looking for new customers and new markets tend to accept non standard orders. As a result the cost of the product calculation is put out of balance, particularly affecting the calculation system change for the incurring costs thus having the influence on the cost balance in the calculation period of time. This article includes practical cases of the production companies where due to new product introduction the costs calculations were not balanced with the costs incurring after the production and sale having been completed.