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Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods


Matanović, Slavko; Mesarić, Josip
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods // Proceedings on the 22nd Central European Conference on Information and Intelligent Systems / Hunjak, Tihomir ; Lovrenčić, Sandra (ur.).
Varaždin: Fakultet organizacije i informatike, 2011. str. 273-280 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods

Autori
Matanović, Slavko ; Mesarić, Josip

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings on the 22nd Central European Conference on Information and Intelligent Systems / Hunjak, Tihomir ; Lovrenčić, Sandra - Varaždin : Fakultet organizacije i informatike, 2011, 273-280

Skup
CECIIS 22nd International Conference

Mjesto i datum
Varaždin, Hrvatska, 21-23.09.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
cost centres ; indirect costs ; cost allocations ; service department costs ; allocation methods

Sažetak
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

Izvorni jezik
Engleski

Znanstvena područja
Informacijske i komunikacijske znanosti



POVEZANOST RADA


Projekti:
MZOS-010-0000000-3330 - Integracija domenskih znanja iz područja poljoprivrede i stvaranje novih znanja (Mesarić, Josip, MZOS ) ( POIROT)

Ustanove:
Ekonomski fakultet, Osijek

Profili:

Avatar Url Josip Mesarić (autor)

Avatar Url Slavko Matanović (autor)

Citiraj ovu publikaciju:

Matanović, Slavko; Mesarić, Josip
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods // Proceedings on the 22nd Central European Conference on Information and Intelligent Systems / Hunjak, Tihomir ; Lovrenčić, Sandra (ur.).
Varaždin: Fakultet organizacije i informatike, 2011. str. 273-280 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Matanović, S. & Mesarić, J. (2011) Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods. U: Hunjak, T. & Lovrenčić, S. (ur.)Proceedings on the 22nd Central European Conference on Information and Intelligent Systems.
@article{article, year = {2011}, pages = {273-280}, keywords = {cost centres, indirect costs, cost allocations, service department costs, allocation methods}, title = {Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods}, keyword = {cost centres, indirect costs, cost allocations, service department costs, allocation methods}, publisher = {Fakultet organizacije i informatike}, publisherplace = {Vara\v{z}din, Hrvatska} }
@article{article, year = {2011}, pages = {273-280}, keywords = {cost centres, indirect costs, cost allocations, service department costs, allocation methods}, title = {Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods}, keyword = {cost centres, indirect costs, cost allocations, service department costs, allocation methods}, publisher = {Fakultet organizacije i informatike}, publisherplace = {Vara\v{z}din, Hrvatska} }




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