Abstract

The main purpose of this article is to present the proposal of an innovative approach to optimizing the calculation methodology in the conditions of specific furniture production – single beds. In terms of health and safety of furniture, ergonomics represents a crucial aspect when furniture is produced. Sizes of cabinets, seats, beds and other furniture can be determined by the measurements of human body. The proposal presented is based on the results of actual research of the anthropometric measurements of the Slovak adult population, which indicate the trend of changes and the following modified dimensional requirements for the production. We can state that in the course of the last 30 years the studied anthropometric dimensional data are rising by approximately 4.5-5%. Our review of available scientific proposals for innovative calculation methodology proved the need for potential of concept of the variable costing at the base of cost classification to variable and fixed items according to capacity using. The practical imperfections of the information provided in the absorption costing system and its general rigidities was the reason of the application selected methodology.  The authors proposed an alternative for calculation methodology by the determination of overheads rates and delimitation individual level of contribution margin. This approach offers more exact information for management at the decision making tasks, as in strategic as well as operational management systems. The proposal has the practical significance of simplifying the pricing process. It means better orientation and providing information of real costs, at the current demand for sustainability product profitability at Return on Sales. The company economic efficiency and the potential to increase the competitiveness of enterprises depends also on the correct methodology of product price calculating. Conclusions and directions for future research are in the presented findings that can be used in the process of the anthropometric dimensions changing of many furniture types, but in the trend concept of its pricing, too. The proposal presented is innovative from the point of the incorporation of the secular trend of changes in the size of the adult population and also in the potential of using the principles of dynamic variable calculation in practice. We can point out that individual sizes of bed furniture are not in accordance with the current regulations and bed furniture sizes do not meet the ergonomic and health requirements of current population. Therefore, the cooperation of the specialists in different areas associated with the issue aimed at the size modification is inevitable. Owing to the fact that most bed furniture is manufactured according to standard furniture dimensions, we suggest revising them as well. It is necessary to revise basic standards, which will include changes in their length and width dimensions, as well as an increase in direct cost consumption. Based on our findings, it can be said that these changes will also be reflected in a price change that in our case has increased by 20%, but with a non-profitability level of 15% Return on Sales.

Keywords: calculation, contribution margin, bed furniture dimensions, ergonomics, secular trends, innovation

JEL Classification: D24, L68.

Cite as: Potkány, M., Krajčírová, L., Hitka M. & Lorincová, S. (2017). Innovations of the calculation methodology according to modified dimensional requirements for selected production . Marketing and Management of Innovations, 4, 315-323. https://doi.org/10.21272/mmi.2017.4-28

This work is licensed under a Creative Commons Attribution 4.0 International License

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