Pregled bibliografske jedinice broj: 129822
Activity-based costing (ABC) of quality costs
Activity-based costing (ABC) of quality costs // microCAD 2002 International Scientific Conference / - (ur.).
Miskolc: University of Miskolc, 2002. str. 71-76 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 129822 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Activity-based costing (ABC) of quality costs
Autori
Mrša, Josipa ; Smoljan, Božo
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
MicroCAD 2002 International Scientific Conference
/ - Miskolc : University of Miskolc, 2002, 71-76
Skup
MicroCAD 2002 International Scientific Conference
Mjesto i datum
Miskolc, Mađarska, 07.03.2002. - 08.03.2002
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
ABC model; quality costs; small and medium enterprises
Sažetak
Accounting of quality costs was investigated. Accounting tool for explication quality was ABC technique. This ABC model can be built using almost any business-oriented spreadsheet software. It consisted of a series of single-purpose schedules that integrate to form one large worksheet. The integrated worksheet simulates the flow of cost through the entire facility being modeled. The quality costs have been classified in categories. The paper deals with the problem of using ABC (activity-based costing) accounting model in small and medium enterprises.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
