Naslov
Accounting Information for Product Costing - Case Study

Autori
Keglević Kozjak, Suzana ; Šestanj-Perić, Tanja

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

Izvornik
Central European Conference on Information and Intelligent Systems : CECIIS : conference proceedings / Hunjak, Tihomir ; Kirinić, Valentina ; Konecki, Mario - Varaždin : Fakultet organizacije i informatike Sveučilišta u Zagrebu, 2015, 33-38

Skup
Central European Conference on Information and Intelligent Systems

Mjesto i datum
Varaždin, Hrvatska, 23.09.2015. - 25.09.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
product costing ; accounting ; decision making

Sažetak
Cost management is a process that requires continuous improvement of managers’ knowledge. There is economic theory of costs and revenues. However, in practice managers rely on accounting data in making business decisions. The main problem is that economists and accountants do not see the costs the same way. In this paper we explain the difference between the teachings of economic theory and its practical application in the accounting practices. We show how economic theory can be applied in practice and be a useful tool in the hands of managers. For the case study we use recent accounting data of a transport company.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Inspec

POVEZANOST RADA