Pregled bibliografske jedinice broj: 1225707
Use of Management Accounting Techniques in Croatian Manufacturing Companies
Use of Management Accounting Techniques in Croatian Manufacturing Companies // Eurasian Business and Economics Perspectives / Bilgin, M.H. ; Danis, H. ; Demir, E. ; Bodolica, V. (ur.).
Cham: Springer, 2022. str. 187-199 doi:10.1007/978-3-031-14395-3_10
CROSBI ID: 1225707 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Use of Management Accounting Techniques in Croatian
Manufacturing Companies
Autori
Hladika, Mirjana
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Eurasian Business and Economics Perspectives
Urednik/ci
Bilgin, M.H. ; Danis, H. ; Demir, E. ; Bodolica, V.
Izdavač
Springer
Grad
Cham
Godina
2022
Raspon stranica
187-199
ISBN
978-3-031-14394-6
Ključne riječi
management accounting techniques, cost management, cost structure, product costs, inventory costing methods, manufacturing companies
Sažetak
Companies today operate in dynamic and competitive environment. Production technology is changing significantly, customers are becoming more demanding, competition is growing stronger, and product life cycle is getting shorter. In order to face a competition and to succeed in modern business environment, companies require the application of the new costing methods and efficient cost management. Aims of this paper are to investigate the structure of product costs and the management accounting techniques that are used for cost calculation, inventory valuation and cost management in Croatian manufacturing companies. The data was collected through a structured questionnaire. Research sample consists of 700 Croatian manufacturing companies. Collected data were analyzed by using methods of descriptive statistics and methods of inferential statistics. Research results showed that direct product costs dominate in total product costs in many Croatian manufacturing companies, while a share of indirect product costs is relatively low. Furthermore, the research results showed that Croatian manufacturing companies mostly apply traditional management accounting techniques for cost management and traditional costing methods. Modern management accounting techniques for strategic cost management are applied in small number of Croatian manufacturing companies ; usually in those where the level of digitalization is very high and where automated manufacturing technology is using.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
