Pregledni rad
INFLUENCE OF OPERATING CONDITIONS TO THE METHOD OF CALCULATING COST PRICES
Jadranka Glomazić
orcid.org/0000-0002-3698-1176
; University of Donja Gorica - UDG, Podgorica, Montenegro
Sažetak
That the company knew what the price of production some product or service, it is necessary to apply adequate method of calculating the cost price. Accordingly, the method of calculating the cost price, and it covers the cost, will affect the accuracy of the information provided and terefore the decisions that are made based on it. This paper assumes that the method of calculating the cost price incurred and develop under the influence of current business conditions. This will show when incurred the first method of calculating cost price and what are the business conditions imposed by the need of a given calculation, and to have developed. Why are they under certain business conditions apply just these methods? How did that affect cost price? How is the cost price calculated in present conditions? What trends are expected in the future? This paper will try to answer these and similar questions.
Ključne riječi
cost price; calculation; costs; business conditions
Hrčak ID:
177193
URI
Datum izdavanja:
31.12.2016.
Posjeta: 696 *