Use of Variators in Applying the Cost Calculation Methodology in Small and Medium Furniture Enterprises Based on Changes in Human Body Dimensions

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.