Prethodno priopćenje
EXPLORATORY RESEARCH OF ACTIVITY-BASED COSTING METHOD IMPLEMENTATION IN SERBIA
Goranka Knežević
Sažetak
The successful organization is the one that is able to improve quality, lower costs and increase
efficiency of operations, and eliminate different activities and products that incur losses. To
achieve this, organizations implement different costing systems. A costing system is a system
that helps the management of an organisation with planning and decision making. This system
plays an important role in providing accurate cost information about the products and services
provided for clients. Many organizations shift their focus from conventional or traditional
costing systems to an increasingly popular costing methodology system that is Activity Based
Costing system. This article specifies characteristics and reasons for implementation of this
method, and defines establishment of this method in Serbia.
Ključne riječi
quality; costs; costing systems; management; data
Hrčak ID:
59419
URI
Datum izdavanja:
30.9.2010.
Posjeta: 3.051 *