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Review article

(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton

Sado Puškarević   ORCID icon orcid.org/0000-0003-2334-858X ; University of Tuzla, Faculty of Economics, Tuzla, Bosnia and Herzegovina
Amra Gadžo   ORCID icon orcid.org/0000-0002-5046-4925 ; University of Tuzla, Faculty of Economics, Tuzla, Bosnia and Herzegovina

Fulltext: english, pdf (221 KB) pages 409-422 downloads: 1.505* cite
APA 6th Edition
Puškarević, S. & Gadžo, A. (2014). (Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton. Ekonomski vjesnik, XXVII (2), 409-422. Retrieved from https://hrcak.srce.hr/132845
MLA 8th Edition
Puškarević, Sado and Amra Gadžo. "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton." Ekonomski vjesnik, vol. XXVII, no. 2, 2014, pp. 409-422. https://hrcak.srce.hr/132845. Accessed 28 Nov. 2020.
Chicago 17th Edition
Puškarević, Sado and Amra Gadžo. "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton." Ekonomski vjesnik XXVII, no. 2 (2014): 409-422. https://hrcak.srce.hr/132845
Harvard
Puškarević, S., and Gadžo, A. (2014). '(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton', Ekonomski vjesnik, XXVII(2), pp. 409-422. Available at: https://hrcak.srce.hr/132845 (Accessed 28 November 2020)
Vancouver
Puškarević S, Gadžo A. (Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton. Ekonomski vjesnik [Internet]. 2014 [cited 2020 November 28];XXVII(2):409-422. Available from: https://hrcak.srce.hr/132845
IEEE
S. Puškarević and A. Gadžo, "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton", Ekonomski vjesnik, vol.XXVII, no. 2, pp. 409-422, 2014. [Online]. Available: https://hrcak.srce.hr/132845. [Accessed: 28 November 2020]

Abstracts
This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing
companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of
these companies: the present needs, and the ones that will be brought by the changes in the environment.
These systems have to be up-to-date, as they influence the process of cost management, which is the key
factor of companies’ adaptation to the conditions of a modern market.
Cost management, which is based on the information of a cost system, enables the company to take the
adequate stand towards customers on markets and toward their competition. Also, the quality cost information
is a precondition for effective and efficient allocation of limited resources in a transitional period
of society development. Therefore, only quality designed cost system in transitional economy will enable
recovery, and then, growth and development of a company. This emphasizes the importance of research of
the stated issues for transitional countries.
The research results should also help to persuade the management about the need to modernize the operation
organization, primarily the accounting function, mainly in the part of cost system organization. The
determined defects, as well as deviances in relation to current needs for information about costs, are guidelines
for an adequate process of redesigning cost systems in companies of transitional economy.

Keywords
evaluation of cost systems; manufacturing companies; transitional economies

Hrčak ID: 132845

URI
https://hrcak.srce.hr/132845

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