Pregled bibliografske jedinice broj: 560456
Calculation of Total Costs of Reciprocally Conditioned Service Departments – Allocation Methods
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 Sveučilišta u Zagrebu, 2011. str. 273-280 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 560456 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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 Sveučilišta u Zagrebu, 2011, 273-280
Skup
CECIIS 22nd International Conference
Mjesto i datum
Varaždin, Hrvatska, 21.09.2011. - 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 ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Osijek
