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Pregled bibliografske jedinice broj: 560456

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 22. 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), ostalo)


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), ostalo

Izvornik
Proceedings on the 22. 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
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


Projekt / tema
010-0000000-3330 - Integracija domenskih znanja iz područja poljoprivrede i stvaranje novih znanja (Josip Mesarić, )

Ustanove
Ekonomski fakultet, Osijek

Autor s matičnim brojem:
Josip Mesarić, (18421)