Abstract
This paper will present the advantages of ABC costing system in relation to the traditional cost systems. His primary objective is to increase the company's performance through cost reduction. It can be done only if there is a cost effective system which ABC system is. It was created because of the requirement of large and rapidly growing companies which have very jagged manufacturing and utilities. From that reason the philosophy of this system lies in identifying and recording the most important business activities that also require greater participation and involvement of company resources. After that, paper presents the classification of the most important activities on the basis of their importance to the company business. Then he can determine the attributes of these activities, which essentially represents their coding, all in order to facilitate the identification and the identification of all customers, processes and products in the company. At the end performed selection of all cost drivers, which participation is necessary for the sake of a more precise and accurate determination of the true costs of activities in the company. Through the presentation of the application, this system will point his undeniably great importance for modern business and every successful company that wants to be competitive in the modern market environment.
Highlights
Sve brži privredni i ukupni društveni razvoj polako, ali sigurno umnogome otežavaju uspješan opstanak jedinki, privrednih društava, pa i nacionalnih ekonomija
Privredno-sistemske promjene istočnoevropskih zemalja koje su se odvijale krajem devedesetih prošlog vijeka umnogome su doprinijele nastanku ekonomskih nelogičnosti, bar kada je u pitanju EX-YU prostor, prije svega kao posledica procesa dezintegracija tadašnje nacionalne ekonomije
Usporavanje rasta, po njihovom viđenju, ..,će biti dijelom i reakcija na političku i ukupnu neizvjesnost koja će opterećivati potrošnju i investicije.’’ Iznos blokiranih potraživanja dostigao je vrijednost od [586,74] miliona€ što je više u odnosu na januar za 1,78%, sa daljom tendencijom koncentracije duga kod relativno manjeg broja subjekata a, i rasta vremena blokade njihovih računa
Summary
Apstrakt The faster economic and overall social development slowly, but surely greatly hamper successful survival of individuals, companies, and even national econ-omies. The differences between the rich and the poor, regardless of the level of observation, have been increased. This state of national economy is as a rule the origin of the escalation of non-institutional forms of activity, both economically and socially. The rehabilitation of war destructions, the absence of an-nounced effects of property transformation and the resulting economic and systemic changes that occurred in the EX-YU region, even after the quarter of century, did not create preconditions for successful development of economic activities. Common characteristics exposed through emphasised unemploy-ment, a relatively low rate of economic development, high indebtedness, etc., somewhere less, somewhere more, characterize regional economies. Ključne riječi: Društveni razvoj, privredni razvoj, bruto društveni proizvod, javni dug, strateške grane razvoja, turizam
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
