ДОПРИНОС И УЛОГА ЦЕНЕ МАТЕРИЈАЛА У ИЗВРШАВАЊУ ЗАДАТАКА САВРЕМЕНОГ КЊИГОВОДСТВА
CONTRIBUTION AND ROLE OF COSTS OF SUPPLIES IN CONTEMPORARY BOOK-KEEPING

Summary/Abstract: For a regular unrolling of the process of production and distribution in economic organization the book-keeping is required to give to the collective and the administrative and managing organs universal and real data on the quantities and the values of the stocks and consumption of material, as well as on the amount of the financial results. The real values of the stocks and the consumption of the material for financial book-keeping are one of the most important categories. They can be secured only by a proper applying of the real prices in the materials book-keeping. Therefrom it is clearly seen that the reducing of the different natural forms of the material in a single monetary expression is one of the fundamental function of the prices. Nevertheless, in the modern book-keeping system the price of the material is treated also from an aspect of execution of the other purposes of the book-keeping. Among the most important purposes of the financial book-keeping to the execution whereof contribute directly the prices of the material, particularly distinguished is the determination of the economy in respect to the consumption of the material by the economic organization and its economic units.Besides the contribution of the various kind iof prices to the realization of $ie essential book-keeping purposes, a stress is laid on a positive relation of the several forms of the prices to the essential book-keeping principles. In this part the prices are given as a very important factor for a better realization of the following book-keeping requirements: to be up to the date, the reality, the efficacity, the clearness, the accessibility, the universality and the economy.From the aspect of a more rational solution and execution of the book-keeping purposes, as well as from the aspect of a relation of the several forms of prices to the essential book-keeping requirements and principles, as the most convenient form of prices the author point out the planned cost price of the material. Its essential advantages are reflected on a simplification of the booking technics of the material and on a realization of the essential conditions fer a real expression of the effects per several economic units. Pointed out there is also how the prices of the material may in an intermediate way contribute to a more effectual analysis of business and to a more productive organization of the work in the book-keeping apparatus. As the most important, it is said that in modern conditions the several forms of the prices constitute one of the conditions for the setting up and the application of a system of distribution according to the work. From this clearly follows the magnitude of the importance of a correct selection of the system of the prices, and particularly of the system of the prices in the booking of the material.

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