Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Modern cost management models: Are they used in Croatian companies? (CROSBI ID 611154)

Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija

Dražić Lutilsky, Ivana ; Žmuk, Berislav ; Dragija, Martina ; Ivanko, Smiljana Modern cost management models: Are they used in Croatian companies? // Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra / Mašek Tonković, Anka (ur.). 2014. str. 245-254

Podaci o odgovornosti

Dražić Lutilsky, Ivana ; Žmuk, Berislav ; Dragija, Martina ; Ivanko, Smiljana

engleski

Modern cost management models: Are they used in Croatian companies?

Cost management is a managerial powerful tool for increasing competitiveness and improving business results. The main objective of cost management is to achieve cost efficiency, which in practice means the realization of the optimal ratio between the costs involved and the results that it achieves. Cost management models statistical analysis in Croatian companies was made. The main aim was to research cost management models used in Croatia as a support for sustaining and enhancing competitiveness. The survey was conducted in November 2012. Using simple random selection procedure 70 Croatian companies were selected from Register of business subjects in Croatian commercial Chamber. The selected companies were surveyed mostly by e-mail (50 companies) but also by phone (10 companies) and by personal contact (10 companies). The final response rate was 41%. The main hypothesis was that Croatian companies fail to apply adequate models of cost management and thereby significantly reduce their efficiency and competitiveness. Modern cost management model usage provides options for managers in their actions to be more precise, efficient and effective. But the research has shown that Croatian companies are mostly using traditional methods of cost management. The further cost management model usage analysis in the Croatian companies showed that most companies consider that they could achieve significant cost savings thanks to better use of different models of cost management. The empirical research results have shown that Croatian companies do not use adequate models of cost management, thus confirming the hypothesis. Further research aims should be to investigate reasons of not using modern cost management models as integral parts of the companies’ strategic orientation.

cost management models; Croatian companies; competitiveness; statistics

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

245-254.

2014.

nije evidentirano

objavljeno

Podaci o matičnoj publikaciji

Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra

Mašek Tonković, Anka

Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku

1848-9559

Podaci o skupu

The 3rd International Scientific Symposium Economy of Eastern Croatia – Vision and Growth

predavanje

22.05.2014-24.05.2014

Osijek, Hrvatska

Povezanost rada

Ekonomija