Open Access Conference Proceedings

Within the survey focused on perceptions and use of controlling in Czech industrial companies, it was found that the most commonly used form of controlling is the cost controlling. Currently all enterprises are trying to be cost-effective. For a number of industrial enterprises it is the question of keeping production and preserving the effectiveness of the company. It follows management efforts to reduce costs. In this case, it is necessary to focus on separate manufacturing or working task (production stage). For this recognition and control of costs appear to be most appropriate to use the Cost model. Detailed recognition and cost allocation using the Cost model gives enterprises the opportunity to model possible situations and their impact on the production phase. This article presents initial work on the development of a complex cost model of cast production. It represents the different stages of cast production and costs that arise during this process. This article is based on previous works in this area, mainly from PROJECTS I-XIV prepared by expert committee in Czech foundry society. This works were focused on specific production phase and created partial cost models. Detail recognition of costs and their proper allocation give us opportunity to measure and control them.

Keywords: controlling, cost model, casting, foundry

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