Naslov
Appliance possibilities of target costing for determination of service prices in public sector

Autori
Dražić Lutilsky, Ivana ; Dragija, Martina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 2nd International conference "Vallis Aurea" focus on: Regional Development / Branko Katalinić - Požega : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2010, 0311-0317

ISBN
978-3-901509-76-6

Skup
2nd International conference "Vallis Aurea" focus on: Regional Development

Mjesto i datum
Požega, Hrvatska, 03.09.2010

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
target costing; public sector; cost accounting; service price

Sažetak
Costs are important element in a decision making process by determination or calculation prices and remunerations for provided services or purchased goods from budgetary users. Information about costs are relevant even then when the price of provided services or purchased goods is lower than with them related occurred costs, or when it is purely political-social question, or when the price of provided services or purchased goods is determined with certain criteria and market fluctuations. In Republic Croatia practice for price determinations of provided services is usually political and social question rather than economical one.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA