Costs of printing production: a contemporary classification concept in management accounting
DOI:
https://doi.org/10.35774/visnyk2025.02.247Keywords:
management accounting, printing production costs, cost classification, design and prepress, environmental costs, product costAbstract
Introduction. The article addresses the pressing issue of cost classification in the printing industry under conditions of digital transformation and increasing competition in the printed products market. The complexity of the cost structure is highlighted, as it is shaped by the type of product, print run volume, technological processes, design, and finishing. It is noted that the absence of a unified approach to cost classification complicates economic analysis and managerial decision-making.
Objective. The purpose is to define the economic essence of printing production costs and to systematize their classification in management accounting, taking into account industry-specific features, technological complexity, modern quality requirements, and environmental responsibility.
Methods. The work uses methods of comparative characteristics, a systematic approach to cost accounting, as well as generalization of the results of scientific publications and industry standards. An analysis of internal calculations of printing enterprises, regulatory and technical documentation and practice data was conducted.
Results. A modern concept of cost classification in printing production is proposed, encompassing division by economic content (direct, overhead, artistic, environmental), method of inclusion in cost (direct, indirect), place of origin (prepress center, printing shop, binding shop, office), functional purpose (production, sales, administrative, environmental), and dependency on production volume (variable, fixed). Specific costs for design, prepress, and environmental control, which significantly impact product price and competitiveness, are highlighted. The need for analytical accounting by projects and product types to improve cost calculation accuracy and managerial decision-making is substantiated. Practical examples of cost structure are provided based on data from a printing company (Aurum Press, London, 2022).
Perspectives. Future research should focus on the development of integrated cost management models for the printing industry, taking into account production digitalization and sustainable development requirements.
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