ABC-metoda - obračun troškova temeljem aktivnosti
ABC Method – Activity-Based Costing

Summary/Abstract: In the conditions of abrupt development of the technique, automatization an drobotization of production process, both products and services change, as well as the structure of costs contained in end products. Classical method of cost calculation used in cost and managerial accounting cannot realistically determine the cost of individual products and services. This particularly applies to situations when indirect costs are high, when products differ in scope, complexity and volume of used direct work, and in the conditions of strong competition when the “price” of mistakes made is high. As a result of newly set goals, a new method of cost calculation emerged in the USA in late 1980, named the ABC-method (Activity-Based Costing). This method can be defined as costing model that identifies the so-called cost centres or centres of activity in the organization, and allocates costs to products or services based on the number of cases or transactions included in the process of obtaining the products or services.

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