Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods (CROSBI ID 583013)
Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Matanović, Slavko ; Mesarić, Josip
engleski
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods
This paper deals with cost assignment for indirect costs, as part of company's internal accounting structure. More often than not, there is a considerable amount of activities exchanged between various service departments, which provide services reciprocally, and not only for production departments. Consequently, when such interactions occur, it is necessary to calculate the total costs of these service departments, i.e. to determine their respective overheads. Based on an actual commercial accounting software application, a variant of the method of reciprocal allocation, namely the method of repeated addition with inclusion, is illustrated, in order to better demonstrate the theoretical and practical aspects of inter-service cost allocation
cost centres ; indirect costs ; cost allocations ; service department costs ; allocation methods
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Podaci o prilogu
273-280.
2011.
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objavljeno
Podaci o matičnoj publikaciji
Central European conference on information and intelligent systems
Hunjak, Tihomir ; Lovrenčić, Sandra
Varaždin: Fakultet organizacije i informatike Sveučilišta u Zagrebu
1847-2001
Podaci o skupu
CECIIS 22nd International Conference
predavanje
21.09.2011-23.09.2011
Varaždin, Hrvatska