Užsakyminis savikainos kalkuliavimas mažose paslaugų įmonėse

LTKiekviena įmonė tam, kad išliktų konkurencinėje kovoje bei veiktų pelningai, privalo žinoti gaminamų bei parduodamų produktų ar teikiamų paslaugų savikainų. Mokslinėje literatūroje aprašomi savikainos kalkuliavimo metodai bei kuriami modeliai, kurie pritaikyti ir patikrinti daugiausia stambių gamybinių įmonių pavyzdžiu, todėl negali būti tiesiogiai adaptuojami mažoms paslaugas teikiančioms įmonėms. Šiame straipsnyje pateikiamas savitas savikainos kalkuliavimo modelis paslaugas teikiančioms mažoms įmonėms. [Iš leidinio]Reikšminiai žodžiai: ABC metodas; Mažos įmonės; Pilnasis savikainos kalkuliavimas; Užsakyminis savikainos kalkuliavimo metodas; ABC method; Cost calculation method; Job order cost calculation method; Rotating cost calculation; Small business; Small companies.

ENEach company, in order to remain competitive and operate profitably, must be aware of the cost of their products or services. Scientific literature describes mainly cost calculation methods and models adapted to large enterprises, thus it might appear difficult to apply them to small businesses. Moreover, most models are designed for manufacturing companies, whereas service sector has not achieved much scholarly attention in this aspect. The aim of the paper is to create a costing model for small service companies and apply it to practice. The paper consists of three parts. The first part describes general principles of cost calculation, as well as methods and criteria for allocation of indirect costs. The second part presents cost calculation model that could be applied to small service companies. In the third part, the proposed model is evaluated by means of service cost price calculation. The research shows that cost calculation model can be easily adapted to small service companies. Cost of services can provide useful information for making decisions on the pricing of services, cost reduction, and effective control of their distribution. ABC indirect cost allocation method provides more detailed information about the cost of services if compared with traditional methods. [From the publication]