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Scientific paper - review paper
(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, XXVII (2014), 2; 409-422. urn:nbn:hr:145:957629
Puškarević, Sado; Gadžo, Amra

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Puškarević, S. & Gadžo, A. (2014). (Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, XXVII. (2), 409-422. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:957629

Puškarević, Sado and Amra Gadžo. "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. XXVII, no. 2, 2014, pp. 409-422. https://urn.nsk.hr/urn:nbn:hr:145:957629

Puškarević, Sado and Amra Gadžo. "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues XXVII, no. 2 (2014): 409-422. https://urn.nsk.hr/urn:nbn:hr:145:957629

Puškarević, S. and Gadžo, A. (2014) '(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, XXVII(2), pp. 409-422. Available at: https://urn.nsk.hr/urn:nbn:hr:145:957629 (Accessed 05 December 2024)

Puškarević S, Gadžo A. (Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2014 December 24 [cited 2024 December 05];XXVII(2):409-422. Available at: https://urn.nsk.hr/urn:nbn:hr:145:957629

S. Puškarević and A. Gadžo, "(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. XXVII, no. 2, pp. 409-422, December 2014. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:145:957629. [Accessed: 05 December 2024]

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Metadata
Title (english)(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton
AuthorSado Puškarević
AuthorAmra Gadžo
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.
Keywords (english)
Languageenglish
Publication typeScientific paper - review paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Numberingvol. XXVII, no. 2, pp. 409-422
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:957629
Publication2014-12-24
Document URLhttp://hrcak.srce.hr/132845
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2017-03-08 09:24:55