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2019, vol. 8, iss. 16, pp. 58-78
Competitiveness of companies as a result of efficient cost system
aAkademija za poslovnu ekonomiju, Čačak
bState University of Novi Pazar

emaileldin.dobardzic@gmail.com, alma.musovic@gmail.com
Abstract
This paper will present the advantages of ABC costing system in relation to the traditional cost systems. His primary objective is to increase the company's performance through cost reduction. It can be done only if there is a cost effective system which ABC system is. It was created because of the requirement of large and rapidly growing companies which have very jagged manufacturing and utilities. From that reason the philosophy of this system lies in identifying and recording the most important business activities that also require greater participation and involvement of company resources. After that, paper presents the classification of the most important activities on the basis of their importance to the company business. Then he can determine the attributes of these activities, which essentially represents their coding, all in order to facilitate the identification and the identification of all customers, processes and products in the company. At the end performed selection of all cost drivers, which participation is necessary for the sake of a more precise and accurate determination of the true costs of activities in the company. Through the presentation of the application, this system will point his undeniably great importance for modern business and every successful company that wants to be competitive in the modern market environment.
References
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Cooper, R., Kaplan, S.R. (1992) Activity-based systems: Measuring the cost of resource usage accounting horizons. Accounting Horizons, Vol. 6.(3), 1-13
Cooper, R., Kaplan, R.S. (2001) Measure cost right: Make the right decisions. Harvard Business Review, Sep-Oct, 101-115
Dobardžić, E. (2015) Uticaj savremenih komunikacionih sistema na poslovanje organizacija. Ekonomski izazovi, vol. 4, br. 7, str. 145-168
Gajić, B. (2004) Integrisani savremeni sistemi za merenje performansi preduzeća. Ekonomski anali, vol. 44, br. 161, str. 151-164
Kaplan, R.S., Cooper, R. (1998) Cost & effect: Using integrated cost-systems to drive profitability and performance. Boston, MA: Harvard Business School Press, 79-107
Meta, M., Bajramović, D. (2013) Ponašanje konkurentnog preduzeća sa specijalnom troškovnom funkcijom. Ekonomski izazovi, vol. 2, br. 3, str. 61-77
Pryor, T., Sahm, E. (1995) Using Activity Based Management for Continuous Improvement. Arlington, Texas, 87-103
 

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article language: Serbian
document type: Original Scientific Paper
DOI: 10.5937/EkoIzazov1916058D
published in SCIndeks: 09/06/2020

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