Author: Nikolay Neykov
Articles
- FUNCTIONAL-BASED AND ACTIVITY-BASED COST MANAGEMENT SYSTEMS IN WOODWORKING ENTERPRISES- SPECIFICS AND PERSPECTIVES FOR IMPLEMENTATION
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Summary
The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost accounting systems are called an activity based cost (ABC) systems. In woodworking exist a great deal of auxiliary processes which require specific costs drivers due to precise the cost allocation. In this paper is made an attempt of modeling and testing of such a methodic for costs tracing and allocation in lumber production.
Keywords: activity based costing, cost management systems, woodworking
- MANUFACTURE AND TRADE OF WOOD PRODUCTS IN BULGARIA IN THE IN THE CONTEXT OF STABILITY, GROWTH AND GOVERNMENT POLICY
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Summary
Over the years before and after the transition of Bulgarian economy from governmentally planned to market economy the wooden products played important role in many regions of the country. During the past few years and especially in the time of crisis many of the enterprises suffered of low revenues and some went bankrupt. It is important to prescreen the past and the present of wood working sector in Bulgaria to reveal its stability and growth.
Keywords: woodworking, sector analysis, crisis, Bulgaria
- DETERMINATION OF ASSORTMENT STRUCTURE DURING PLANNING THE BREAK EVEN IN WOODWORKING ENTERPRISES
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Summary
Problems about production capacity and assortment decision are of the most important for enterprises. They answer the questions for who, what and how to produce. They limit economic efficiency. Summarize and develop a methodic for calculating capacity and optimizing the structure of assortment would be very helpful for enterprises in the wood processing industry.
Keywords: breakeven point, assortment structure