2014, vol. 38, br. 3, str. 1095-1114
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Uticaj veličine preduzeća na implementaciju savremenih sistema obračuna troškova - slučaj Srbije
The impact of company size on the implementation of contemporary cost accounting systems: The case of Serbia
Projekat: Projekat: Globalizacija i tranzicija - novi izazov za finansijsko-računovodstvenu profesiju
Sažetak
U novim, savremenim uslovima privređivanja sa izraženim dinamičnim i determinisanim promenama poslovnog okruženja, savremena korporativna preduzeća i menadžment doživljavaju stalne promene. Kao odgovor na nove izazove stalnih promena, u zemljama sa razvijenom računovodstvenom tradicijom, poseban naglasak se stavlja na neophodnost unapređenja računovodstvenih sistema i razvoj savremenih koncepata, sistema obračuna i tehnika upravljanja troškovima. Upravo ovaj rad ima za cilj da empirijskim istraživanjem sprovedenim u preduzećima u Srbiji pokaže na kom stupnju razvoja se nalazi računovodstvo troškova i da li su preduzeća u Srbiji upoznata sa karakteristikama i da li primenjuju savremene sisteme obračuna troškova. Takođe, rad ima za cilj da, primenom neparametarskih tehnika (Kruskal-Wallis H i Mann-Whitney U test) ukaže na eventualnu povezanost veličine preduzeća i poznavanja osnovnih karakteristika i primene savremenih sistema obračuna troškova. Rezultati istraživanja ukazuju na to da nivo razvoja i primene savremenih sistema obrčuna troškova ne korespondira sa dostignutim nivoom razvoja i primene u zemljama sa razvijenom računovodstvenom profesijom, a takođe je utvrđeno da postoji veza između veličine preduzeća i primene Activity Based Costing (ABC), Target Cosing (TC) i Kaizen Costing (KC).
Abstract
In new, contemporary, economic conditions with defined and dynamic changes in the business environment, contemporary corporate companies and management experience constant changes. As a response to new challenges of constant changes, countries with developed accounting tradition place great emphasis on the need to improve the accounting systems and the development of contemporary concepts, cost accounting systems, and cost management techniques. This paper aims to show, through empirical research conducted in Serbian companies, the stage of development of cost accounting, whether companies in Serbia are familiar with the characteristics of cost accounting, and whether they implement contemporary cost accounting systems. By means of non-parametiic techniques - Kruskal-Wallis H and Mann-Whitney U test - the paper also attempts to suggest a possible correlation between the company size and the knowledge of basic characteristics and implementation of contemporary cost accounting systems. The results indicate that the level of development and implementation of contemporary cost accounting systems in Serbia does not correspond with the achieved level of development and implementation in countries with a developed accounting profession; they also reveal that there is a relationship between company size and implementation of Activity Based Costing (ABC), Target Costing (TC), and Kaizen Costing (Kc).
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