CONTEMPORARY COSTING SYSTEMS

Vladan Vladisavljević; Branislav Vukasović

doi:10.5937/

Authors

Vladan Vladisavljević University of Defense, Military Academy, Belgrade, Serbia Author
Branislav Vukasović Visoka škola akademskih studija “Dositej”, Belgrade, Serbia Author

DOI:

https://doi.org/10.5937/

Keywords:

contemporary costing systems, cost accounting, ABC method

Abstract

Contemporary costing systems have a significant role in contemporary market economies, due to the need for harmonization of production processes and efficient management of finance, i.e. increase in profit. Traditional costing systems are outdate in production management, because contemporary economies reqire simultaneous cheaper, higher quality and faster production compared to the competition. This can be achieved through the introduction of contemporary costing systems, which have different implementation goals and thus aren’t universal to all industries. Based on variety of needs of companies and their business goals, management selects those costing systems that best suit their needs in cost accounting and strategic cost management.

Downloads

Download data is not yet available.

References

Axelsson, D., & M. Fogelkvist. 2011. Cost Accounting for Internal Decision Making and Evaluation: A Case Study. Jankoping University.

Barnard, M. 2009. A Case study to examine the application of food cost theories in menu pricing and cost control management within a new restaurant operation. University of Nevada, Las Vegas, 2009.

Bhimani, A., C.T. Horngren, S.M. Datar, & G. Foster. 2007. Management and cost accounting, 4th edition. Prentice Hall, United Kingdom.

Chea, A. C. 2011. Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness. School of Business, Kentucky Wesleyan Colledge, USA.

Cokins, G. 2001. A management accounting framework. Journal of corporate accounting and finance, 13, (1): 73-82, DOI: 10.1002/jcaf.1210.

Grasso, L. 2005. Are ABC and RCA Accounting Systems Compatible with Lean Management. Management Accounting Quarterly, 7, (1).

Hanim Bt Fadzil, F., & A. Rababah. 2012. Management Accounting Change: ABC Adoption and Implementation. Journal of Acccounting and Auditing: Research & Practice.

Accounting coach, activity based costing, dostupno na: http://www.accountingcoach.com/activity-based-costing/explanation/1

Activity Based Costing, dostupno na: http://www.loscostos.info/cost-accounting/abccosting.html

Hutchinson, R. 2007. The Impact of Time-Based Accounting on Manufacturing Performance. doktorska disertacija, Toledo Univerzitet.

Implementing Activity-Based Costing, Institute of Management Accountants, dostupno na: https://www.researchgate.net/file.PostFileLoader.html?id=551039b2d11b8b795c8b461b&assetKey=AS%3A273741622251536%401442276496298

Jablan Stefanović, R. 2014. Interni obračun. Centar za izdavačku delatnost Ekonomskog fakulteta u Beogradu.

Jaya, N. M. 2014. An activity-based cost controlling model for improving the management of construction project overheads. doktorska teza, Salford Univerzitet, 2013.

Kaplan, R.S., & S.R. Anderson. 2005. Rethinking Activity-Based Costing. Harvard Business School.

Kaplan, R.S., & D.P. Northon. 2001. The strategy-focused organization. Harvard Business School.

Keisala, J. 2010. Cost Accounting methods for construction projects in North-West Russia. Kuopio Univerzitet, Finska.

Kovačević, M. 1982. Sistemi obračuna troškova. Centar za izdavačku delatnost Ekonomskog fakulteta, Beograd.

Malinić, D., V. Milićević, & N. Stevanović. 2013. Upravljačko računovodstvo. Centar za izdavačku delatnost Ekonomskog fakulteta, Beograd.

Marx, C. 2014. Activity Based Costing (ABC) And Traditional Costing Systems, dostupno na: http://financialsupport.weebly.com/activity-based-costing-abc-andtraditional-costing-systems.html.

Marx, C. 2009. Designing Activity Based Costing (ABC) Systems, dostupno na: http://financialsupport.weebly.com/designing-abc.html

Meigs, W., Meigs, R. 1999. Računovodstvo – temelj poslovnog odlučivanja, deveto izdanje, Mate, Zagreb.

Paunović, B. 2015. Ekonomika preduzeća: preduzeće, okruženje i ulaganja. Centar za izdavačku delatnost Ekonomskog fakulteta, Beograd.

Petrović, Z. 2005. Upravljačko računovodstvo. IPC, Beograd.

Pokrajčić, D. 2015. Ekonomika preduzeća: principi i ciljevi. Centar za izdavačku delatnost Ekonomskog fakulteta, Beograd.

Roztocki, N. 2010. Activity-Based Costing for E-Commerce. School of Business, University of New York.

Smith, J. L., R.M. Keith, & W. Stephenes. 1988. Managerial Accounting. McGrawHill New York, 1988.

Strumickas, M., & L. Valanciene. 2010. Development of Modern Management Accounting System, Engineering Economics. Kauno University of Technology, Lithuania.

Škarić-Jovanović, K. 2016. Finansijsko računovodstvo. Centar za izdavačku delatnost Ekonomskog fakulteta, Beograd.

Tatikonda, M. V. 2013. Just-in-time and modern manufacturing environments: Implications for cost accounting. Madison.

Tomkins, C. R., D. Madigan, B. May, & P. Steckelmacher. 1997. Modern Developments in Cost Management. University of Bath.

Van Horne, J. 2009. Fundamentals of financial management. FT Prentice Hall, Harlow.

Vukša, S., & I. Milojević. 2017. Teorija računovodstva kao informacionog sistema. Centar za ekonomska i finansijska istraživanja, Beograd.

Yu Shuo, S.S. 2005. The effect of cross sectional cost allocations on the statistical variance of accounting earnings. doktorska disertacija, Auckland Univerzitet, Novi Zeland.

Zakon o računovodstvu („Sl. Glasnik RS“, br. 62/2013).