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Oditor
2017, vol. 3, br. 3, str. 133-151
jezik rada: srpski
vrsta rada: pregledni članak
objavljeno: 19/07/2018
doi: 10.5937/Oditor1703133V
Savremeni sistemi obračuna troškova
aUniverzitet odbrane, Vojna akademija, Beograd
bVisoka škola akademskih studija 'Dositej', Beograd

e-adresa: vlada91@gmail.com

Sažetak

Savremeni sistemi obračuna troškova imaju značajnu ulogu u savremenim tržišnim privredama, jer potreba za harmonizacijom proizvodnih procesa i efikasno upravljanje finansijama, odnosno povećanje profita. Tradicionalni sistemi obračuna nedovoljno efikasno upravljaju proizvodnjom, jer u razvijenim kompetitivnim tržištima postoji potreba da se ujedno proizvodi jeftinije, sa višim kvalitetom i brže u odnosu na konkurenciju. Ovo se može postići uvođenjem savremenih sistema obračuna troškova, koji imaju različite ciljeve i samim time nisu univerzalni za sve vrste industrija. Na osnovu raznovrsnih potreba preduzeća i njihove svrhe poslovanja menadžment vrši izbor između onih sistema obračuna koji najbolje zadovoljavaju njihove potrebe troškovnog računovodstva i strateškom menadžmentu troškovima.

Ključne reči

savremeni sistemi obračuna; računovodstvo troškova; ABC metoda

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