2014, vol. 60, br. 3, str. 161-171
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Primarna i sekundarna alokacija troškova u sistemu obračuna troškova
Primary and secondary allocation of costs in the costs calculation system
Univerzitet u Prištini sa privremenim sedištem u Kosovskoj Mitrovici, Ekonomski fakultet, Srbija
e-adresa: sabovic.serif@yahoo.com
Ključne reči: mesta troškova; nosioci troškova; sistem obračuna troškova; primarna alokacija troškova; sekundarna alokacija troškova
Keywords: costs location; costs carriers; costs calculation system; primary allocation of costs; secondary allocation of costs
Sažetak
U prvom delu ovog rada definisan je računovodstveni aspekt pojma mesta i nosioca troškova u sistemu obračuna troškova. Potom, na osnovu tako definisanih pojmova, obrađena je kako primarna, tako i sekundarna alokacija troškova na mesta i nosioce, kao jedna od osnovnih metodoloških faza u bilo kojem sistemu obračuna troškova.
Abstract
In the first part of this paper, costs location and carrier terms in the calculation of costs are defined from the accounting aspect. Then, based on such defined terms, primary and secondary costs allocation to locations and carriers is treated, as one of the basic methodological phases in any of the costs calculation systems.
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