Pregled bibliografske jedinice broj: 526478
Suvremeni sustavi obračuna troškova
Suvremeni sustavi obračuna troškova // Proceedings of the 1 st International Conference "Vallis Aures" : Focus on Regional Development / Branko Katalinić (ur.).
Požega : Beč: Veleučilište u Požegi ; DAAAM International Vienna, 2008. str. 501-505 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Suvremeni sustavi obračuna troškova
(Modern cost accounting systems)
Autori
Mahaček, Dubravka ; Čulo, Ivica ; Lacković, Vesna
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 1 st International Conference "Vallis Aures" : Focus on Regional Development
/ Branko Katalinić - Požega : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2008, 501-505
ISBN
978-953-98762-7-0
Skup
1st International Conference "Vallis Aurea" : Focus on Regional Development
Mjesto i datum
Požega, Hrvatska, 19.09.2008
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
costs; accounting; transfer; methods; activities
Sažetak
Cost planning, tracing and control are management activities aimed at managing costs. Business goals need to be achieved at the lowest possible costs, which has made cost management increasingly important. In today is world of unlimited and diverse production, the traditional cost accounting system can no longer meet the companies requirements. A need has arisen for the establishment and provision of a system that will ensure better and clearer information as regards cost improvement initiatives. To address this need, Activity-Based Costing or ABC method has been used.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
