Cost accounting in agricultural enterprises by ABC method
2007
Vukoje, V.(Poljoprivredni fakultet, Novi Sad (Serbia). Departman za ekonomiku poljoprivrede i sociologiju sela)
An intensive technical and technological progress, as well as market globalization, crucially contributed to the creation of the strongly changed business environment for the contemporary enterprises. Parallel with this, there has been big changes in the cost structure of the enterprises, which are especially reflected in significant increase of the participation of the overall costs, decrease of the direct work costs, increase of the fixed costs, research, marketing and development costs. In such situation it was shown that conventional cost accounting systems have serious limitations and that is why they can not give efficient information support to the management structures. As one of the solutions activity-based costing appears, which represents totally new concept of the cost and management accounting. The application of the ABC in agriculture (and other costing systems, as well) first implies its adjusting to the specific conditions of the agricultural production.
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