Naslov
Cost Management Functioning as a Competitiveness of Agricultural Production

Autori
Ranogajec, Ljubica ; Deže, Jadranka ; Karić, Marijan

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

Izvornik
100 Seminar of the European Associations of Agricultural Economists (EAAE)- Development of Agriculture and Rurals Areas in Central and Eastern Europe / Tomić, Danilo ; Ševarlić, Miladin - Novi Sad : Serbian Association of Agricultural Economists, 2007, 697-704

ISBN
978-86-86087-8

Skup
Development of Agriculture and Rurals Areas in Central and Eastern Europe

Mjesto i datum
Novi Sad, Srbija, 21.06.2007. - 23.06.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
cost management; competitiveness agricultural production

Sažetak
Due to big technological and market changes, traditional accounting systems have become unsuitable. They emerged in the time when direct work and material costs were the main production costs, and overhead costs were not high. Today the situation is different because of increased overhead cost percentage (20-30%), while material costs and direct work are lower. Because of increasing overhead cost percentage, mistakes in their distribution could be a reason of bad decision making in business. To avoid that, managers need better information about the costs made and about what causes, “moves” the costs. The goal of this work is to point to the possibility of introduction of modern ABC method in agriculture.

Izvorni jezik
Engleski

Znanstvena područja
Poljoprivreda (agronomija)

POVEZANOST RADA