Naslov
Metode rasporeda troškova u upravljačkom računovodstvu
(Cost allocation methods in managerial acoounting)

Autori
Žic, Ivan

Izvornik
Računovodstvo, revizija i financije (0353-8087) XIII (2003), 6; 34-44

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
Troškovi; upravljačka izvješća; profitni centri; poslovne performanse
(Costs; managerial reports; profit centres; business performance)

Sažetak
The duty of a company's management is the increase of business profitability and the increase of the value of the company, and for that, it needs the information. The correct and reliable information is the condition for achieving that objective, due to what, the ability of the management to organize the accounting system to put it at the disposal such accounting reports that are the factor of their success. Reliable information offer certainty in decision-making to its users. The information based on accounting statements for the management or on managerial accounting statements in which the data are mutually consistent, understandable and clearly presented create the trust and the information by the users of such reports. The procedure and way of cost allocation in the preparation of managerial accounting statements is one of a more important parts of the managerial reports preparation.

Izvorni jezik
Hrvatski

Znanstvena područja
Ekonomija

POVEZANOST RADA