Pregledni rad
(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton
Sado Puškarević
orcid.org/0000-0003-2334-858X
; Ekonomski fakultet Univerziteta u Tuzli, Tuzla, Bosna i Hercegovina
Amra Gadžo
orcid.org/0000-0002-5046-4925
; Ekonomski fakultet Univerziteta u Tuzli, Tuzla, Bosna i Hercegovina
Sažetak
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.
Ključne riječi
evaluation of cost systems; manufacturing companies; transitional economies
Hrčak ID:
132845
URI
Datum izdavanja:
24.12.2014.
Posjeta: 2.615 *