VIEWS ON THE APPLICATION OF COST CALCULATION METHODS BASED ON THE CONSTANT RATIO PRINCIPLE IN THE BAKERY INDUSTRY

In the conditions of the current economy companies around the world are characterised by diversity, complexity, and heterogeneity, which is why the information underlying the decision-making in the company is increasingly important. In this context, companies need methods allowing them to monitor the consumption of resources and to provide the information required to take steps for the reduction of the consumption of resources. With traditional methods, indirect costs are allocated arbitrarily, based on variable and irrelevant allocation keys, most of the times depending on the volume of the activity performed (work hours, machine hours between which there is a causal relationship). Specialists’ concerns for the promotion of new cost calculation concepts have led to the creation of new models, such as UVA method. Naturally, the question is which calculation method would be the most appropriate for bakery companies in order to meet the performancecost- value triptych? In order to be able to provide an answer to the question above, we aim at reviewing hereunder several cost calculation methods based on the constant ratio principle, that could be adapted to the bakery industry.