摘要：The aim of the paper is to present the possibilities of calculation method in wood processing industry in the new century. Output of the costing system is the calculation that tries to allocate costs per costing unit in various ways. Modern representation of costing system results from company market orientation with emphasis on amount of realized products and the way of their realization as well as emphasis on respecting the target group of customers’ requests. The serious signification has a modern method of variable costing and activity based costing.
关键词：cost; calculation; absorption costing; variable costing; activity based costing
