Pregled bibliografske jedinice broj: 981274
Cost systems vs management decision Making in shipping
Cost systems vs management decision Making in shipping // 4th International Maritime Science Conference - IMSC 2012 (ISSN 1847-1498)
Split, Hrvatska, 2012. str. 426-430 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), ostalo)
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Naslov
Cost systems vs management decision Making in shipping
Autori
Krčum Jelena, Krstulović Milica, Krčum Maja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), ostalo
Izvornik
4th International Maritime Science Conference - IMSC 2012 (ISSN 1847-1498)
/ - , 2012, 426-430
Skup
4th International Maritime Science Conference - IMSC 2012
Mjesto i datum
Split, Hrvatska, 16.06.2012. - 17.06.2012
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
brodarske tvrtke. složenost poslovanja. sustavi troškova. upravljačke odluke.
(shipping companies. business complexity. cost systems. management decision.)
Sažetak
This paper presents the results of a field study about the domestic shipping companies, in conditions of globalization, in terms of business complexity and of quality of cost systems. The most important is to explore their impact on the quality of managerial decision making. In the eighties, many companies experienced that their traditional cost systems were unable to provide the relevant cost information in the business decision-making process. Traditional cost systems, in terms of business complexity, were unable to estimate the effect of strategic choices based on costs and profits.
Izvorni jezik
Hrvatski
Znanstvena područja
Interdisciplinarne prirodne znanosti
POVEZANOST RADA