Cựu tính toán đơn giản, dựa trên dự toán chi phí trực tiếp và cố định, đã được thêm vào với số lượng đầy đủ, hiện nay đã được thay đổi bằng cách chứng thực tính chi phí tính toán dựa trên số liệu kế toán, cũng như xác định chi phí cố định trong các điều khoản của một chỉ số có liên quan, và không đầy đủ đến thời gian đó. | Possibilities for Process-Efficiency Management Based on Existing Economic 7 Former simple calculations based on estimated direct and fixed costs which were added in full amounts nowadays have been changed by ascertaining the calculating costs based on accounting data as well as by determining the fixed costs in terms of a relevant index and not in full as up to that period. Pushing for profit has been the reason for substantial development in cost calculation. It became obvious that distinctive calculation methods had to be defined for different companies and dissimilar industrial branches. The causative principle also has to be followed as well as the connection between the charges per places of costs and the charges per cost bearers namely all that in relation to the extent of costs incurred by a particular product. The next step in calculation advances was the defining of the standards for costs per product on a scientific basis. In many industrial activities such a procedure enables precise assessment of direct costs while fixed costs have to be ascribed to the cost bearers and products by relevant keys observing corresponding causalities. The biggest problem in process technology in terms of the business-management procedures is the fact that this process consists of specific manufacturing operations marked by finishing of coupled products. Therefore considering the existing economic and financial instruments it could be concluded that the efficiency management in process technology is to a great extent limited. This fact calls for the improvement of the existing criteria of business efficiency as well as for research in new assessment methods. Efficiency management in process technology for increasing the profit and minimizing the process expenses is linked to the prerequisite of defining the cost calculations and their comparison to the selling prices in the market. Calculation as an instrument of business policy is especially important in process .
