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Pregled bibliografske jedinice broj: 616422

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


Slavko Matanović; Josip Mesarić
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods // Proceedings of the 22nd Central European Conference on Information and Intelligent Systems / Tihomir, Hunjak ; Sandra, Lovrenčić ; Igor, Tomičić (ur.).
Varaždin: University of Zagreb, FFaculty of Organization and Informatics Varaždin, 2011. str. 273-279 (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
Slavko Matanović ; Josip Mesarić

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

Izvornik
Proceedings of the 22nd Central European Conference on Information and Intelligent Systems / Tihomir, Hunjak ; Sandra, Lovrenčić ; Igor, Tomičić - Varaždin : University of Zagreb, FFaculty of Organization and Informatics Varaždin, 2011, 273-279

Skup
22nd Central European Conference on Information and Intelligent Systems

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
Ekonomija, 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

Citiraj ovu publikaciju

Slavko Matanović; Josip Mesarić
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods // Proceedings of the 22nd Central European Conference on Information and Intelligent Systems / Tihomir, Hunjak ; Sandra, Lovrenčić ; Igor, Tomičić (ur.).
Varaždin: University of Zagreb, FFaculty of Organization and Informatics Varaždin, 2011. str. 273-279 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Slavko Matanović & Josip Mesarić (2011) Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods. U: Tihomir, H., Sandra, L. & Igor, T. (ur.)Proceedings of the 22nd Central European Conference on Information and Intelligent Systems.
@article{article, year = {2011}, pages = {273-279}, 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 = {University of Zagreb, FFaculty of Organization and Informatics Vara\v{z}din}, publisherplace = {Vara\v{z}din, Hrvatska} }




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