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OBRAČUN TROŠKOVA ABC METODOM
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Tradicionalni pristup obračuna troškova podrazumeva pre svega jednostavnu kalkulacijudeljenja gde preovladavaju troškovi direktnog rada i direktnog materijala, dok sa drugestrane indirektni troškovi zauzimaju relativno mali udeo u ukupnim troškovima proizvodnje.Sa druge strane, novi uslovi poslovanja u kome je prisutnost turbulentnih promena uokruženju veoma izražena, zahtevaju mnogo više nego ranije, relevantne i pouzdaneinformacije koje predstavljaju veoma bitnu podršku menadžmentu u svim fazama procesadonošenja odluka. Osamdesetih godina 20.veka, kao novi način rasporeda opštih troškova,razvija se metoda upravljanja troškovima na temelju aktivnosti (ABC metod). Ovaj metodobračuna troškova na temelju aktivnosti nastao je kao odgovor problemima sa kojima sesusreću treadicionalne metode. Ona osigurava objektivnu sliku o rasporedu indirektnihtroškova koje nastoji što preciznije raspodeliti na njihove nosioce. Upravo zahvaljujući tomeona daje mnogo tačnije i preciznije informacije o troškovima u odnosu na tradicionalnemetode koje upotrebljavaju menadžeri različitih nivoa.
National and University Library of the Republic of Srpska
Title: OBRAČUN TROŠKOVA ABC METODOM
Description:
Tradicionalni pristup obračuna troškova podrazumeva pre svega jednostavnu kalkulacijudeljenja gde preovladavaju troškovi direktnog rada i direktnog materijala, dok sa drugestrane indirektni troškovi zauzimaju relativno mali udeo u ukupnim troškovima proizvodnje.
Sa druge strane, novi uslovi poslovanja u kome je prisutnost turbulentnih promena uokruženju veoma izražena, zahtevaju mnogo više nego ranije, relevantne i pouzdaneinformacije koje predstavljaju veoma bitnu podršku menadžmentu u svim fazama procesadonošenja odluka.
Osamdesetih godina 20.
veka, kao novi način rasporeda opštih troškova,razvija se metoda upravljanja troškovima na temelju aktivnosti (ABC metod).
Ovaj metodobračuna troškova na temelju aktivnosti nastao je kao odgovor problemima sa kojima sesusreću treadicionalne metode.
Ona osigurava objektivnu sliku o rasporedu indirektnihtroškova koje nastoji što preciznije raspodeliti na njihove nosioce.
Upravo zahvaljujući tomeona daje mnogo tačnije i preciznije informacije o troškovima u odnosu na tradicionalnemetode koje upotrebljavaju menadžeri različitih nivoa.
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