Competitiveness of companies as a result of efficient cost system

Dobardžić, Eldin; Dobardžić, Alma

doi:10.5937/ekoizazov1916058d

Ekonomski izazovi

2019

DOI: 10.5937/ekoizazov1916058d

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Competitiveness of companies as a result of efficient cost system

Eldin Dobardžić¹,

Alma Dobardžić²

Abstract: U ovom radu biće prikazane prednosti koje ima ABC troškovni sistemi u odnosu na tradicionalne troškovne sisteme. Nјegov prvenstveni cilј, jeste povećanje kompanijskih performansi kroz smanjenje troškova. To je moguće uraditi samo ukoliko postoji efikasan troškovni sistem kakav ABC sistem i jeste. Nastao je upravo zbog potrebe brzo rastućih i velikih kompanija koje imaju vrlo razuđen proizvodni i uslužni program. Upravo iz tog razloga sama filozofija ovog sistema jeste u pronalaženju i evidentiranju najvažnijih… Show more

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2020

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Specificity of application of throughput accounting in JIT business environment

Stevanović¹,

Antić²,

Rastić³

2020

Ekonomski izazovi

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JIT business system appears as one of the features of the modern dynamic business environment. JIT's production philosophy looks at a complete scheme of business processes, from the procurement of raw materials, through its transformation into components to the finished product that the company places on the market. In doing so, great attention is paid to the control of performance measures such as: time, cost, inventory and quality. Successful management of the company in such conditions requires the collection, measurement, classification, processing and distribution of a mass of diverse information that will be relevant and provide better insight into the strategic and competitive position in the market. In JIT companies, an integrated approach to the use of financial and non-financial information for decision-making is necessary. Changes in the areas of production, management and organization have caused appropriate adjustments in costing systems, in order to effectively and efficiently use all production factors. Consequently, an integrated approach to management accounting, the Throughput Accounting concept, based on the basic principles of Constraint Theory, was adopted. Throughput accounting capabilities in terms of providing information are closely related to short-term decision making and enterprise performance management. In doing so, decisions are made on the basis of throughput per unit of limiting factor. The concept of the paper conceived in this way should contribute to the achievement of the goal related to the research of the impact of the modern business environment on the management of the company and the accounting system, and especially on management accounting.

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Specificity of application of throughput accounting in JIT business environment

Stevanović¹,

Antić²,

Rastić³

2020

Ekonomski izazovi

View full text Add to dashboard Cite

show abstract

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Competitiveness of companies as a result of efficient cost system

Cited by 1 publication

References 2 publications

Specificity of application of throughput accounting in JIT business environment

Specificity of application of throughput accounting in JIT business environment

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