Amortization and flexible cost planning in the calculation system according to standard costs | Amortizacija i fleksibilno planiranje troškova u sistemu obračuna po standardnim troškovima
2011
Gajić, Lj., Ekonomski fakultet, Subotica (Serbia) | Medved, I., Ekonomski fakultet, Subotica (Serbia) | Kovač, A., Ekonomski fakultet, Subotica (Serbia)
As a characteristic of the temporary economic environment, turbulence forces economic participants to apply systematic approach in resolving business tasks. This implies existence of accurate, relevant and timely information available to appropriate management levels, with the purpose of efficient decision making. As internal economy is increasingly becoming a pathway to finding competitive advantage, information on the structural elements of cost price are gaining significance. Permanent change in business conditions also impose the need for flexible cost planning with the purpose of providing information on cost prices at various levels of business activities. This is a method of creating prerequisites for business decision making that will result in decreased cost price and positioning the enterprise as a leader in a given industry. In this regard, a prominent significance is ascribed to amortization as a cost price element, and a subject of flexible cost planning in a agricultural enterprise.
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