We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
OBRAČUN TROŠKOVA ABC METODOM.
- Authors
Budimir, Nemanja
- Abstract
The traditional cost accounting approach rests on the simple operation of division, where the most dominant costs are the cost of direct labor and the cost of direct material, while indirect costs account for a relativelz small share of total productions cost. On the other side, new business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable informationwhich represent an essential support for the management in all the stages of decision making processes. In the 1980s, a new method of allocating overhead costs was developed activity based costing (ABC method). Activity Based Costing (ABC) cost accounting method has been created as an answer to the problems experienced in using traditional method. It gives a more objective pricture of indirect cost distribution, i.e. it strives to ensure that the costs are distributed among their respective owners as precisely as possible. It therefore provides much better cost information used by the management at various decision making levels, compared to traditional methods.
- Publication
Uniejów Bulletin / Biuletyn Uniejowski, 2018, Issue 7, p14
- ISSN
2299-8403
- Publication type
Article
- DOI
10.7251/APE1818014B