CONTEMPORARY COSTING SYSTEMS

Vladan Vladisavljević; Branislav Vukasović

doi:10.5937/

Autori

Vladan Vladisavljević Univerzitet odbrane, Vojna akademija, Beograd, Srbija Author
Branislav Vukasović Visoka škola akademskih studija “Dositej”, Belgrade, Serbia Author

DOI:

https://doi.org/10.5937/

Ključne reči:

savremeni sistemi obračuna, računovodstvo troškova, ABC metoda

Apstrakt

Savremeni sistemi obračuna troškova imaju značajnu ulogu u savremenim tržišnim privredama, jer potreba za harmonizacijom proizvodnih procesa i efikasno upravljanje finansijama, odnosno povećanje profita. Tradicionalni sistemi obračuna nedovoljno efikasno upravljaju proizvodnjom, jer u razvijenim kompetitivnim tržištima postoji potreba da se ujedno proizvodi jeftinije, sa višim kvalitetom i brže u odnosu na konkurenciju. Ovo se može postići uvođenjem savremenih sistema obračuna troškova, koji imaju različite ciljeve i samim time nisu univerzalni za sve vrste industrija. Na osnovu raznovrsnih potreba preduzeća i njihove svrhe poslovanja menadžment vrši izbor između onih sistema obračuna koji najbolje zadovoljavaju njihove potrebe troškovnog računovodstva i strateškom menadžmentu troškovima.

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