Ekonomski pregled, Vol. 57 No. 9-10, 2006.
Izvorni znanstveni članak
THE METHODS OF COST ACCOUNTING IN THE CROATIAN PRODUCTION SECTOR
Hrvoje Perčević
Sažetak
The basic purpose of this article is to determine production costs structure and to identify costing methods generally used in Croatian production sector. In order to achieve this purpose, all the necessary scientifi c and research methods have been used in the article. When identifying accounting costing methods, a deductive approach has been applied with the usage of classifi cation method and generalization method. An empirical research, with the inductive approach domination is conducted for the determination purpose of produc-tion costs structure and costing methods applied in Croatian production sector. Statistical analysis of research results is provided by using relevant mathematical and statistical methods. By the conducted research the production costs structure of Croatian production sector has been determined. The research indicated that direct production costs (especially direct material costs) are dominating in the production costs structure of Croatian production sector, while the portion of indirect production costs is relatively low. Also, the research determined that traditional costing methods are mostly used in Croatian production sector. The appliance of traditional costing methods is typical for the production sectors with relatively low level of production processes automation.
Ključne riječi
Product costs; costing methods; cost allocation methods; production costs structure; production sector; production overheads; direct production costs
Hrčak ID:
8481
URI
Datum izdavanja:
30.10.2006.
Posjeta: 24.546 *