ULOGA UPRAVLJAČKOG RAČUNOVODSTVA U PROCENI FUNKCIJE TROŠKA
THE ROLE OF MANAGEMENT ACCOUNTING IN ASSESSING THE FUNCTION OF THE COST
Author(s): Darko Martinov, Željko Tornjanski, Dragan L. VukasovićSubject(s): Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Nezavisni univerzitet Banja Luka
Keywords: the function of the cost; price; management accounting; variables;
Summary/Abstract: The volume of production in one area in which total costs are unchangeable can be a large number of variants their behavior per unit of product. It depends on the level of use available capacity in a given area. Business management meets with a very heterogeneous costs, specific to each type of activity individually, determining the course of their movements in any subject is a very complex task and requires extreme caution. Because it is not possible to establish a general rule of conduct that would apply to any entity of economy. Based on data management accounting function determines the movement of the cost for individual activities.
Journal: SVAROG
- Issue Year: 2019
- Issue No: 18
- Page Range: 191-198
- Page Count: 8
- Language: Serbian
