Based on the research of anthropometric measures of
Slovak adult population, it can be observed that during the last 25 years,
anthropometric data have been rising by about 4.5-5 % in most analysed
characters. As data on human body dimensions changes, the requirements for
material consumption and production time, expressed by the rate of labour cost,
are changing. In this context, sustainable profitability of the company can be
achieved through each segment of a value chain. One of these segments is the product
and its price, which is based on costs allocated in the system of full or
variable costing. As the value of quantiles characteristics of anthropometric
characters was used to create ergonomic, health and construction norms and
standards in the furniture industry, it is necessary to review the adequacy of
existing standard-size single bed. Since the dimensions of single bed are
standardised, 200 cm x 90 cm or 200 cm x 100 cm, it is clear that due to the
secular trend of anthropometric measure of a man, the dimensions are currently inadequate.
This paper presents the use of variators when applying the most commonly used
absorption costing in small and medium furniture enterprises. It shows the
costs involved, when the input parameters are changed.
Use of Variators in Applying the Cost Calculation Methodology in Small and Medium Furniture Enterprises Based on Changes in Human Body Dimensions