- citati u SCIndeksu: [2]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:3
- preuzimanja u poslednjih 30 dana:0
|
|
|
2012, vol. 9, br. 1, str. 55-66
|
|
Fleksibilno dizajniran informacioni sistem računovodstva troškova - pouzdana podrška upravljanju savremenim preduzećem
Flexibly designed cost accounting information system: Reliable support to modern company management
aUniverzitet u Beogradu, Ekonomski fakultet bUniverzitet u Nišu, Ekonomski fakultet
e-adresa: rasty@ekof.bg.ac.rs
Sažetak
Postizanje, održavanje i unapređivanje konkurentskih prednosti preduzeća predstavlja conditio sine qua non modernog poslovanja. U savremenim uslovima izražene eksterne i interne kompleksnosti, postizanje i održavanje konkurentskih prednosti nije moguće bez adekvatnog informacionog sistema. U radu je apostrofiran značaj fleksibilno dizajniranog informacionog sistema računovodstva troškova - ključnog informacionog jezgra celine računovodstvenog informacionog sistema preduzeća - u generisanju kvalitetnih informacija, kao podrške savremenim mehanizmima upravljanja preduzećem. Akcentirani su neki od novih alata, tehnika, koncepata i pristupa obračunu i upravljanju troškovima koji su se javili u poslednjih nekoliko decenija. Takođe, ukazano je i na relevantne probleme koji se tiču prakse u našoj zemlji.
Abstract
The trends of globalization followed by the removal of national barriers inevitably result in sharp intensification of international competition. Powerful integrational relations require systemic perception and coordination of business processes of all involved organizations. Regardless of the specific commitments in terms of business strategy, the modern company is, inevitably, faced with the requirement of cost competitiveness. In modern conditions of great external and internal complexity, achieving and maintaining competitive advantages is not possible without an adequate information system. Only a flexibly designed cost accounting information system can qualitatively respond to numerous and various information requirements - as such, it will be able to adapt to changes occurring in business environment as well as in the company itself. It also discusses some of the new and, in turn, enhanced existing tools, techniques, concepts and approaches to costing and cost management (ABC/ABM, TQC/TQM, TC/TCM, LCPC/LCPCM, VSA/VSM), which are fundamentally important in order to implement and support competitive strategies of companies.
|
|
|
|
Reference
|
|
1  
|
Cooper, R., Kaplan, R.S. (1999) The design of cost management systems - text and cases. Upper Saddle River, New Jersey: Prentice Hall, Second Edition
|
|
8
|
Drury, C. (1996) Management and cost accounting. London: International Thomson Business Press, 4th ed
|
|
|
Hall, A.J. (2008) Accunting information systems 6E. Mason: South-western cengage learning
|
|
3
|
Hansen, D., Mowen, M. (1997) Cost management: Accounting and control. Cincinnati, Ohio: South-Western Publishing
|
|
|
Horngren, C.T., i dr. (2005) Management and cost accounting. London: FT Prentice-Hall, Pearson Education, Third edition
|
|
|
Horngren, C.T., Datar, S.M., Foster, G. (2003) Cost accounting: A managerial emphasis. Upper Saddle River (New Jersey): Prentice Hall
|
|
|
Kaplan, R.S., Cooper, R. (1997) Cost & effect: Using integrated cost-systems to drive profitability and performance. Boston: Harvard Business School Press
|
|
33
|
Kaplan, R.S., Norton, D.P. (1996) The balanced scorecard: Translating strategy into action. Boston: Harvard Business School Press
|
|
1
|
Maher, M. (1997) Cost accounting: Creating value for management. McGraw Hill, Fifth Edition
|
|
1 
|
McNair, C.J. (2007) Beyond the boundaries: Future trends in cost management. Cost Management, January/February, pp 10-21
|
|
|
Meigs, W.B., Meigs, R.F. (1993) Accounting: The basis for business decisions. McGraw-Hill, Ninth Edition
|
|
|
Seidenschwarc, W. (1993) Target costing: Marktorientiertes Zielkostenmanagement. München: Verlag Franz Vahlen
|
|
|
Seidenschwarc, W. (2005) Target costing: Auf dem Weg zum marktorientierten Unternehmen. Seidenschwarc & Co
|
|
|
Silvi, R., Bartolini, M., Hines, P. (2008) SCM and lean thinking: Framework for management accounting. Cost Management, Jan. - Feb
|
|
3
|
Zimmerman, J.L. (2000) Accounting for decision making and control. Boston: McGraw-Hill, Third Edition
|
|
|
|
|