Die interaksie tussen die organieke en kostestruktuur in die onderneming

Abstract

The future of the enterprises of the Republic of South Africa is closely related to the cost structure. The competitive conditions, however, require the enterprise to turn out its products at the lowest possible cost. The enterprise must therefore know what the cost price of its product is. With the advent of administrative automation during the past two decades the enterprise has obtained an important tool to produce details for costing and other purposes. To obtain details for costing is one thing but to ensure that all costs are normatively correct is another. This means that not all the sacrified values are cost. they must be economically justified. Particular stress must be laid on the quantity basis. Three fundamentals have been distinguised in factors determining cost: the value basis, the quantity basis, and the time basis. By joinin9 the concept of value to the concept of cost, cost and cost price acquire an economic inpunt. The correct knowledge of cost is a basic tool in any enterprise. As a result of its basicness it is of the utmost importance that it should be calculated correctly. And correct here means normatively. If calculated according to the normative approach, there . is a definite interaction between the method of cost calculation and the organic structure of the enterprise. It was the purpose of this thesis to find out what the nature of this interaction is and to what extend it is being find in the everyday enterprise. In chapters 1 and 2 certain concepts which are used in this thesis are defined. The definitions are necessitated because the same concept may have different meanings owing to the conflicting nature of the Anglo-Saxan and Netherlands conception in the Republic. The correct interpretation of these concepts is important in this thesis. In fact, it does form the basis for the entire argument right through the thesis. In chapters 3, 4, 5 and 6 attention is given to part of the internal structure of the enterprise, especially those departments which are responsible for the guidance of the firm. In chapter 7 this discussion of the internal structure of the enterprise is continued and special attention is paid to those organs or departments responsible for the execution of the pre-planned goals and actions -of the enterprise. In chapter 8 the cost structure is approached normatively. The normative approach concedes a close relationship between the organic structure and the cost structure of the enterprise. The cost particularization must follow the organic structure of the enterprise. It is of importance to analyse the basic concept of the internal organization. In view of this fact and starting-point chapter 9 is devoted to a discussion of the job cost system. In chapter 10 process cost accounting is under discussion and in chapter 11 the same is done with standard costing. Chapter 12 is a case study to illustrate the interaction between the organic and cost structure in the enterprise.