Naslov
Activity based costing system in agricultural production

Autori
Ranogajec, Ljubica ; Deže, Jadranka ; Tolić, Snježana

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Bulletin of the University of Agricultural Science and Veterinary Medicine / Socaciu, Carmen ; Luca, Emil ; Mihai, Gheorghe ; Spinu, Marina - Cluj - Napoca : University of Agricultural Sciences and Veterinary Medicine, 2005, 274---

Skup
Prospects of the Agriculture of the 3th Millenium Science

Mjesto i datum
Cluj-Napoca, Rumunjska, 06.10.2005. - 07.10.2005

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
agricultural production ; activity based costing system

Sažetak
New business environment, originated as a consequence of privatisation and global competition influence, 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. With amount of consumed resources obtained from other sources, souch accounting systems could provide information accurate enough, at total level, for making business decisions on product line and profit calculation. However, overhead expenses distribution on the basis of criteria expressing production volume (sown area, livestock heads, direct costs and direct labour hours) is out of date in relation to modern accounting practice and theory of cost management. Activity-based costing (abc) system in agricultural production, measure more accurately factors consumption of different agriculture segments, enable better understanding of overhead costs and their management. They also provide more reliable information for production profitability analysis.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA