Pregled bibliografske jedinice broj: 193201
Obračun troškova na temelju aktivnosti (ABC) i mlinsko-pekarskoj proizvodnji
Obračun troškova na temelju aktivnosti (ABC) i mlinsko-pekarskoj proizvodnji // Flour-bread / Ugarčić-Hardi, Žaneta (ur.).
Osijek: Prahrambeno-tehnološki fakultet, 2004. str. 322-328 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 193201 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Obračun troškova na temelju aktivnosti (ABC) i
mlinsko-pekarskoj proizvodnji
(Activity Based Costing (ABC) system in Milling-
bakery production)
Autori
Ranogajec, Ljubica ; Deže, Jadranka
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Flour-bread
/ Ugarčić-Hardi, Žaneta - Osijek : Prahrambeno-tehnološki fakultet, 2004, 322-328
Skup
4th Croatian Congress of Cereal Technologists
Mjesto i datum
Opatija, Hrvatska, 19.11.2003. - 22.11.2003
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
activity based costing ; indirect costs ; cost management
Sažetak
Manufacture companies on global market are meet with strongest competition which requires more accurate information on costs and incomes for each production line. Traditional accounting systems used to meet demands of financial accounting system or public reporting on business results, product costs my be inaccurate. However, overhead expenses distribution on the basis of criteria expressing production volume is out of date in relation to modern accounting practice and theory of cost management. Activity-based costing (ABC) system in milling-bakery production, measure more accurately factors consumption of different segments, enable better understanding of overhead costs and their management. They also provide more reliable information for production profitability analysis.
Izvorni jezik
Hrvatski
Znanstvena područja
Ekonomija
