Prethodno priopćenje
US AMERICAN VERSUS GERMAN ACTIVITY-BASED COSTING. EFFECTS ON BUSINESS DECISIONS MANAGEMENT IN THE AUTOMOTIVE INDUSTRY
Vojislav Marjanović
Jelena Gavrilović
Nenad Stanić
Sažetak
This paper seeks to describe the role that activity-oriented cost accounting systems, i.e. US
American and German activity-based costing, play in the establishment of supply-chainnetworks
in the modern automotive industry. These cost accounting systems are the subject of
analysis for two reasons: they relatively successfully describe the causality principle between
cost drivers and cost objects and represent two different approaches of cost calculation
within the activity-oriented concept. Also, the paper attempts to show that the efficiency of
these systems is contingent on the value chain activity to which the systems were applied.
Although based on identical conceptual frameworks, these systems do not have the same cost
allocation purposes in automotive industry.
Ključne riječi
cost accounting; activity-based costing; automotive industry; supply chain network
Hrčak ID:
70514
URI
Datum izdavanja:
1.6.2011.
Posjeta: 4.395 *