Pregled bibliografske jedinice broj: 426320
Production costs management by means of indirect cost allocated model
Production costs management by means of indirect cost allocated model // Interdisciplinary Management Research V / Barković, Dražen ; Heinz-Dernoscheg, Karl ; Lamza-Maronić, Maja ; Matić, Branko ; (ur.).
Osijek: Faculty of Economics in Osijek ; Hochschule Pforzheim Univerrrsity, 2009. str. 215-223 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Production costs management by means of indirect cost allocated model
Autori
Bolfek, Berislav ; Vujčić Jasna
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Interdisciplinary Management Research V
/ Barković, Dražen ; Heinz-Dernoscheg, Karl ; Lamza-Maronić, Maja ; Matić, Branko ; - Osijek : Faculty of Economics in Osijek ; Hochschule Pforzheim Univerrrsity, 2009, 215-223
ISBN
978-953-253-061-2
Skup
Interdisciplinary Management Research V
Mjesto i datum
Poreč, Hrvatska, 08.05.2009. - 10.05.2009
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
direct costs; indirect costs; allocation of costs
Sažetak
Management costs in a business system requires planning, budgeting, monitoring and comparing of all kinds of expenses. When calculating a production through the production order system there always seems to appear the same dilemma ; which key or keys should be chosen for allocating indirect costs. As a result, in addition to the well-known classical methods for allocating indirect costs, a new method is developed in the form of a Model for allocating indirect costs. By applying the above-mentioned model, the classical methods are omitted from the process of allocation indirect costs, which contributes to an easier and faster planning, monitoring, comparing, and reducing costs.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija