search query: @author Tekavcic, M. / total: 3
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| Author: | TEKAVCIC, M. |
| Title: | Obravnavanje stroskov na temelju aktivnosti poslovnega procesa kot pogoj uspesnega poslovanja |
| Journal: | Slovenska ekonomska revija
1992 : VOL. 43:6, p. 620-627 |
| Index terms: | COST ACCOUNTING COST CENTRES PRODUCTION PRICES COMPANY PERFORMANCE |
| Language: | slv |
| Abstract: | The aim of the article is to present the importance of activity based costing (ABC) as a new important approach in designing of cost management systems which gives valuable information necessary for achieving excellent business performance.No matter how the concept will further develop, ABC already means a new chapter in development of cost management and has important business implications.Since the concept has not been discussed in Slovenian literature yet the article also gives the basic elemts of ABC concept and introduces its new terminology..Finally, the example of use of ABC principles is added which demonstrates the difference of use of ABC principles comparing with the results of use of traditional cost systems. /9z/9 e |
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