USE OF THE MIX-BASED COSTING - MIXBC - TO DETERMINE PRODUCT PROFITABILITY, LEVEL OF ATTRACTIVENESS AND SYNERGY OF THE PRODUCTION MIX

By analyzing different production scenarios, MIXBC allows the distribution of costs and indirect costs to products without the subjectivity and uncertainty typical of traditional apportionment. After a bibliographic research on costing methods / philosophies and an analytical deduction of the MIXBC method, the method was applied to the items that make up the assets (cash, inventory, receivables, and fixed asset assets). The results were used to determine the product return rate. The concepts of synergy and level of attractiveness of the mix were also presented and demonstrated. These concepts are useful to evaluate the performance of the production mix.