Specifičnosti „ABC“ modela obračuna troškova za preduzeća koja se bave veletrgovinom
The Specificities of the "ABC" Model Costing for the Companies Engaged in the Wholesale

Summary/Abstract: Costing is one of the most important bases for generating information needed by management at all levels of decision-making. The current development trends of designing cost systems are characterized by the appearance of idea and philosophy Activity-Based Costing and that is the foundation of modern attempts to ensure relevant information for these purposes. Motivated by the above, in this paper possibilities of applying these ideas in practice of the companies engaged in wholesale which belong to a group of small and medium-sized enterprises will be analyzed. Furthermore, the particularities i.e. specific features that appear in the development of models based on the philosophy Activity-Based Costing and their impact on the process of designing an adequate cost system will be explored.

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