Traditional and modern cost management from the point of view of costing systems (CROSBI ID 492569)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dimitrić, Mira
engleski
Traditional and modern cost management from the point of view of costing systems
Recent researches in the field of cost management show that traditional costing systems are inadequate for managers' planning and control decisions. Providing product cost information that is useful for decision-making purposes has marked last decade. Answers to new requirements are given by modern costing systems: activity based costing and target costing that are included in modern cost management and management accounting. The enterprise in transition makes efforts in adjusting to modern production, marketing and organization. There are many difficulties in implementing and sustaining modern costing systems in enterprise in transition. They can be summarized as personal, organizational and financial. That’ s why the process of implementation has to be slower and more gradual than it is in developing market environment. The aim of this paper is to give the global framework of traditional and modern costing systems and their use in enterprise in transition.
costing system; cost management
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Podaci o prilogu
819-828-x.
2000.
objavljeno
Podaci o matičnoj publikaciji
19. posvetovanje organizatorjev dela: Management v novem tisočletju
Vukovič, Goran
Maribor: Fakulteta za organizacijske vede Univerze v Mariboru
Podaci o skupu
19. posvetovanje z mednarodno udeležbo: Management v novem tisočletju
predavanje
29.03.2000-31.03.2000
Portorož, Slovenija