Application of the Modern Methods of Cost Management in Manufacturing Companies (CROSBI ID 595409)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Perčević, Hrvoje ; Hladika, Mirjana
engleski
Application of the Modern Methods of Cost Management in Manufacturing Companies
Effective cost management is very important in product profitability evaluation in all manufacturing companies. There are traditional and modern cost accounting methods. The application of different method implies different results in evaluation of product profitability. The focus of traditional cost accounting methods was on manufacturing cost and ways of indirect manufacturing costs allocation to products or services. In current business conditions, modern cost accounting methods are more appropriate while they are focused on the total costs through the whole product life cycle. This paper deals with the modern cost accounting methods and their application in manufacturing companies. The results are showing that modern cost accounting methods enables more confidential determination of the real product profitability.
target costing; life-cycle costing; manufacturing companies
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Podaci o prilogu
2013.
objavljeno
Podaci o matičnoj publikaciji
Miskolc: University of Miskolc
978-963-358-018-9
Podaci o skupu
XXVII. microCAD International Scientific Conference
predavanje
21.03.2013-22.03.2013
Miskolc, Mađarska