Model of indirect Expenses Distribution for Determining Economies of Scale

Changing economic environment, innovative production technologies and the need to obtain relevant information in decisionmaking, management determines organizations seek different approaches identify economies of scale. Economies scale are manifested as an effect cost reduction. The article proposes a comparative analysis two methods establishing costs that allow identification quantification research distribution indirect depending on cause-effect relationship between activity product. results show difference case implementing Activity-based costing (ABC) system, thus recognizing usefulness compatibility method.