Pregled bibliografske jedinice broj: 1103873
Responsibility centres as a model of company cost management using the example of Croatian Railways
Responsibility centres as a model of company cost management using the example of Croatian Railways // Journal Modern Traffic, Institute for Mechanical Engineering Universitetyof Mostar, 30 (2010), 25-37 (međunarodna recenzija, članak, znanstveni)
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Naslov
Responsibility centres as a model of company cost
management using the example of Croatian Railways
Autori
Dedić, Ante
Izvornik
Journal Modern Traffic, Institute for Mechanical Engineering Universitetyof Mostar (0351-1898) 30
(2010);
25-37
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
centri odgovornosti, upravljanje troškovima, profitni centri
(responsibility centres, cost management, profit centres)
Sažetak
Cost management is of special importance for every company, because the cost directly influences the company's business result, and with it also success in business operations. It is a serious, constant and long-lasting process of a manager’s positive approach to costs and continuous assessment of costs according to the benefit from costs. Considering the complexity of problems, the development of cost management has had a long tradition. There are many models which are used, and this paper showed only one of the possible ones, on the example of which successful and good quality functioning was determined.
Izvorni jezik
Engleski
Znanstvena područja
Tehnologija prometa i transport, Ekonomija
