engleski

Cost Management Functioning as a Competitiveness of Agricultural Production

Due to big technological and market changes, traditional accounting systems have become unsuitable. They emerged in the time when direct work and material costs were the main production costs, and overhead costs were not high. Today the situation is different because of increased overhead cost percentage (20-30%), while material costs and direct work are lower. Because of increasing overhead cost percentage, mistakes in their distribution could be a reason of bad decision making in business. To avoid that, managers need better information about the costs made and about what causes, “moves” the costs. The goal of this work is to point to the possibility of introduction of modern ABC method in agriculture.

cost management; competitiveness agricultural production

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