摘要：The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC production duration factor, and has been adapted to a company producing large and complex unique articles. Applicability analysis of the model has involved data systematization, grouping, collection of additional data under the interview method, data interpretation, summarisation, logical conclusion making. Applicability of this model and more efficient control of the pricing decisions at the company, ensuring its greater competitive ability, have been justified by financial calculations. In formation of the full cost calculation model, both the quantitative and qualitative research elements were used: analysis of the modern cost accounting systems was performed; applicability, implications and limitations of the designed model were tested using actual data of the selected industrial company .
关键词：Activity-Based Costing; Time Driven Activity Based Costing; Service-Based Costing; Duration Based Costing; LEAN accounting; Full Cost Calculation.
