Očekivanja i ograničenja primene obračuna troškova po aktivnostima u malim i srednjim preduzećima

Abstract

In the present study we examine the application of activity-based costing (ABC) in small and medium-sized enterprises (SMEs). We want to investigate the circumstances which determine whether ABC will improve performance and competitiveness of small and medium-sized enterprises. The main objective of our study is to determine the effects (expectations) and limitations of ABC application in small and mediumsized enterprises. In addition to other factors, the expected benefits and potential limitations are the key factors for future implementation of ABC and potential improvement of performance and competitiveness of small and medium-sized enterprises. The analysis is conducted on a sample of 33 small and medium-sized enterprises in Serbia. The study shows that the key benefits of ABC implementation are performance improvement and providing more accurate information. Also, one of the most important obstacles to wider application of ABC in small and medium-sized enterprises is the lack of professional knowledge and practical experience.