An evaluation of practical applicability of multi-assortment production break-even analysis based on mining companies
PBN-AR
Instytucja
Wydział Górnictwa i Geoinżynierii (Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie)
Informacje podstawowe
Główny język publikacji
EN
Czasopismo
Archives of Mining Sciences (20pkt w roku publikacji)
ISSN
0860-7001
EISSN
1689-0469
Wydawca
Wydawnictwo Instytutu Mechaniki Górotworu PAN
DOI
Rok publikacji
2017
Numer zeszytu
1
Strony od-do
33--44
Numer tomu
62
Link do pełnego tekstu
Identyfikator DOI
Liczba arkuszy
0.9
Słowa kluczowe
EN
costs
CVP analysis
multi-assortment break-even
PL
koszty
wieloasortymentowy próg rentowności
analiza CVP
Streszczenia
Język
EN
Treść
In the practice of mining companies, the vast majority of them produce more than one product. The analysis of the break-even, which is referred to as CVP (Cost-Volume-Profit) analysis (Wilkinson, 2005; Czopek, 2003) in their case is significantly constricted, given the necessity to include multi-assortment structure in the analysis, which may have more than 20 types of assortments (depending on the grain size) in their offer, as in the case of open-pit mines. The article presents methods of evaluation of break-even (volume and value) for both a single-assortment production and a multi-assortment production. The complexity of problem of break-even evaluation for multi-assortment production has resulted in formation of many methods, and, simultaneously, various approaches to its analysis, especially differences in accounting fixed costs, which may be either totally accounted for among particular assortments, relating to the whole company or partially accounted for among particular assortments and partially relating to the company, as a whole. The evaluation of the chosen methods of break-even analysis, given the availability of data, was based on two examples of mining companies: an open-pit mine of rock materials and an underground hard coal mine. The selection of methods was set by the available data provided by the companies. The data for the analysis comes from internal documentation of the mines-financial statements, breakdowns and cost calculations.
Cechy publikacji
original article
peer-reviewed
Inne
System-identifier
idp:105717
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