- citations in SCIndeks: [5]
- citations in CrossRef:[3]
- citations in Google Scholar:[
 ]
- visits in previous 30 days:15
- full-text downloads in 30 days:10
|
|
|
2014, vol. 61, iss. 4, pp. 1005-1020
|
|
Strategic cost management as instrument for improving competitiveness of agribusiness complex
Strategijsko upravljanje troškovima kao instrument unapređenja konkurentnosti agrobiznis kompleksa
Abstract
Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders). In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market.
Sažetak
Računovodstvo troškova kao segment integrisanog računovodstvenog informacionog sistema produkovanjem relevantnih informacija obezbeđuje značajnu podršku kako za finansijsko, tako i upravljačko računovodstvo. Navedene informacije predstavljaju informacionu osnovu za odlučivanje internih i eksternih korisnika (menadžmenta, investitora, poverilaca i drugih stejkholdera). U ovom radu posebna pažnja biće posvećena savremenim sistemima obračuna troškova čija primena se može posmatrati kao sastavni deo napora preduzetih u cilju merenja i kontrole troškova, budući da upravljanje troškovima predstavlja jedan od neizostavnih elemenata postizanja, održanja i unapređenja konkurentnosti preduzeća. Polazeći od značajnih potencijala koje Republika Srbija ima u domenu poljoprivredne proizvodnje cilj rada je da ukaže na izazove i specifičnosti upravljanja troškovima u preduzećima iz agrobiznis kompleksa. Otuda se u radu razmatraju savremeni sistemi obračuna troškova i metode upravljanja troškovima prilagođene specifičnostima poljoprivredne delatnosti koji menadžmentu domaćih preduzeća može pomoći u borbi za globalno tržištu poljoprivredno-prehrambenih proizvoda.
|
|
|
|
References
|
|
1   
|
Bititci, U.S., Martinez, V., Albores, P., Parung, J. (2004) Creating and managing value in collaborative networks. International Journal of Physical Distribution and Logistics Management, 34(3/4): 251-268
|
|
3
|
Cagwin, D., Bouwman, M. (2002) The Association Between Activity-based Costing and Improvement in Financial Performance. Management and Accounting Research, 13(1): 1-40
|
|
|
Deegan, C. (2008) Environmental Costing in Capital Investment Decisions: Electricity Distributors and the Choice of Power Poles. Australian Accounting Review, 18(1): 2-15
|
|
10
|
Đuričin, D., Janošević, S. (2006) Menadžment i strategija. Beograd: Centar za izdavačku delatnost Ekonomskog fakulteta
|
|
|
Ellram, L.M. (2002) Supply management's involvement in the target costing process. European Journal of Purchasing and Supply Management, 8(4): 235-244
|
|
|
Foster, S. (2006) Management accounting risk and control strategy. Burlington: CIMA Publishing
|
|
1
|
Handfield, R.B., Nichols, E.L.Jr. (1999) Introduction to supply chain management. Upper Saddle River, NJ: Prentice Hall
|
|
3
|
Hansen, D., Mowen, M. (2009) Cost management: Accounting and control. Winfield: South-Western College
|
|
|
Hansen, D., Mowen, M. (2010) Cornerstones of cost accounting. Mason: South-Western Cengage Learning
|
|
|
Jack, L. (2008) Cost management discussion paper. CIMA, http://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_dispap_from_ gate_to_plate_oct2008.pdf
|
|
|
Kennedy, F.A., Widener, S.K. (2008) A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4): 301-323
|
|
|
Lalević, A. (2007) Target costing i strategija konfrontacije preduzeća. in: Izazovi poslovno-finansijskog izveštavanja u funkciji menadžmenta preduzeća i banaka, XXXVIII Simpozijum Saveza računovođa i revizora Srbije, Zlatibor, Zbornik radova, pp. 45-64
|
|
|
Maher, M., Stickney, C., Well, R. (2012) Managerial accounting: An introduction to concepts, methods and uses. Mason: South Western Cengage Learning
|
|
1
|
Malinić, S., Janković, M. (2011) Integrisano upravljanje troškovima u lancu distribucije - strategijski pristup i upravljačko-računovodstvena informaciona podrška. Računovodstvo, vol. 55, br. 7-8, str. 11-24
|
|
|
Malinić, S.D. (2012) Računovodstvo troškova. Kragujevac: Ekonomski fakultet
|
|
6
|
Milisavljević, M. (2000) Strategijski menadžment. Beograd: Čigoja štampa
|
|
1
|
Mowen, M., Hansen, D., Heitger, D. (2012) Cornerstones of managerial accounting. Mason: Cengage Learning
|
|
|
Popović, N., Vasilić, M. (2013) Obračun troškova po aktivnostima - ključne karakteristike i mogućnost primene u uslužnom sektoru. Računovodstvo, Beograd, -br. 11-12, pp. 83-92
|
|
|
Rao, M., Bargerstock, A. (2013) Do lean implementation initiatives have adequate accounting support?: Do debate of duality. Management Accounting Quarterly, Institute of Management Accounting, vol. 14, no. 4, pp. 12-21
|
|
|
Rockel, J., Willems, S., Boselie, D. (2002) Agri-supply chain management: To stimulate cross-border trade in developing countries and emerging economics. Hertogenbosch: World Bank, http://siteresources.worldbank.org/INTARD/825826-1111044795683/20424530/AgriSupplyChainMang_finalversion.pdf
|
|
1
|
Sekerez, V. (2007) Koncept upravljanja troškovima kroz lanac snabdevanja. in: XXXVI simpozijuma Saveza računovođa i revizora Srbije, Računovodstvo i poslovne finansije u savremenim uslovima poslovanja - stanje i perspektive
|
|
|
Shah, R. (2003) Lean manufacturing: context, practice bundles, and performance. Journal of Operations Management, 21(2): 129-149
|
|
2
|
Shank, J., Govindarajan, V. (1993) Strategic cost management: The new tool for competitive advantage. New York: Free Press
|
|
1
|
Woods, M., Taylor, L., Fang, G.C.G. (2012) Electronics: A case study of economic value added in target costing. Management Accounting Research, 23(4): 261-277
|
|
|
|
|