Naslov
The Impact of Appliance of Contemporary Accounting Cost Model to Operating Result

Autori
Radman-Funarić, Mirjana ; Karapandza, Maja

Izvornik
Journal of International Scientific Publications : Economy & Business (1314-7242) 6 (2012), 3; 22-1

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Costs ; ABC method ; Activity Cost Drivers

Sažetak
This paper presents the research results on appliance of Activity-Based Costing method. A mathematical model of the ABC method is presented in the paper, which outlines the necessary procedures for its application. When carrying out entrepreneurial activity, and because of the need for a clearer insight into the utilization of resources, data on the cost per product, process and all processes together will provide an advantage over competitors. In order to realistically as possible estimate the general cost of individual products, it is necessary to identify the activity that caused the costs and determine the basis for allocation of production overheads to Activity Cost Drivers and then from activities to products or cost holders. The assumption of the ABC model is that the costs holders are using activities that are using the resources, and that spending of specific resources is causing creation of costs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA