Naslov
Application of the Modern Methods of Cost Management in Manufacturing Companies

Autori
Perčević, Hrvoje ; Hladika, Mirjana

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

Izvornik
The Publications of the XXVII. microCAd International Scientific Conference / - Miskolc : University of Miskolc, 2013

ISBN
978-963-358-018-9

Skup
XXVII. microCAD International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 21.03.2013. - 22.03.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
target costing; life-cycle costing; manufacturing companies

Sažetak
Effective cost management is very important in product profitability evaluation in all manufacturing companies. There are traditional and modern cost accounting methods. The application of different method implies different results in evaluation of product profitability. The focus of traditional cost accounting methods was on manufacturing cost and ways of indirect manufacturing costs allocation to products or services. In current business conditions, modern cost accounting methods are more appropriate while they are focused on the total costs through the whole product life cycle. This paper deals with the modern cost accounting methods and their application in manufacturing companies. The results are showing that modern cost accounting methods enables more confidential determination of the real product profitability.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA