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Analiza zastupljenosti tehnika strateškog upravljačkog računovodstva i nivoa razvijenosti troškovnog sistema u velikim bosanskohercegovačkim kompanijama
Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina
Ključne reči: strateško upravljačko računovodstvo; zastupljenost tehnika; nivo razvijenosti troškovnog sistema; Bosna i Hercegovina
Sažetak
Rad ima dva cilja istraživanja. Prvi cilj je istražiti prevalenciju određenih tehnika strateškog upravljačkog računovodstva u velikim kompanijama u Bosni i Hercegovini (BiH). Drugi cilj istraživanja je analiziranje zavisnosti broja korišćenih tehnika strateškog upravljačkog računovodstva i stepena razvijenosti troškovnog sistema u preduzeću. Za potrebe ovog istraživanja prikupljeni su anketni upitnici u 110 velikih kompanija sa sedištem u BiH. Rezultati istraživanja pokazuju da su tri najčešće tehnike strateškog upravljačkog računovodstva u velikim kompanijama u BiH: Quality Costing (52,73%), Strategic Pricing (51,82%) i Benchmarking (50,91%), dok su najmanje uobičajene tehnike: Life Cycle Costing (11,82%), Attribute Costing i Integrated Performance Management Systems (sa po 12,73%) i Activity Based Costing/ Management (17,27%). Jednosmernom analizom varijanse (ANOVA) testirane su razlike u broju korišćenih tehnika strateškog upravljačkog računovodstva i nivoa razvijenosti troškovnog sistema u kompanijama. Kompanije koje su primenjivale u proseku dve tehnike strateškog upravljačkog računovodstva pripadale su prvom stepenu razvoja, one koje su primenjivale u proseku četiri tehnike pripadale su drugom stepenu razvoja, dok su u proseku šest tehnika strateškog upravljačkog računovodstva primenjivala preduzeća koja imaju treći nivo razvijenosti troškovnog sistema. U uzorku nije bilo preduzeća sa četvrtim i petim nivoom razvijenosti troškovnog sistema.
Abstract
The paper has two research goals. The first goal is to investigate the prevalence of certain techniques of strategic management accounting in large companies in Bosnia and Herzegovina (hereinafter BiH), while the second research goal is to analyze the dependence of the number of strategic management accounting techniques used and the degree of development of the cost system in the company. For the purposes of this research, we collected survey questionnaires from 110 large companies based in BiH. The results of the research show that the three most common techniques of strategic management accounting in large companies in BiH are: Quality Costing (52.73%), Strategic Pricing (51.82%) and Benchmarking (50.91%), while the least common techniques are: Life Cycle Costing (11.82%), Attribute Costing and Integrated Performance Management Systems (with 12.73% each), and Activity Based Costing/ Management (17.27%). One-way analysis of variance (ANOVA) tested the differences in the number of strategic management accounting techniques used and the level of development of the cost system in companies. Companies that applied on average two techniques of strategic management accounting belonged to the first level of development, those that applied on average four techniques belonged to the second level of development, while companies that have the third level of cost system development on average applied six techniques of strategic management accounting. There were no companies in the sample with the fourth and fifth level of development of the cost system.
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