ОБРАЧУН ТРОШКОВА КАО ИНФОРМАЦИОНА ПОДРШКА ДОНОШЕЊУ ПОЈЕДИНАЧНИХ ПОСЛОВНИХ ОДЛУКА
COST ACCOUNTING AS INFORMATIVE SUPPORT TO INDIVIDUAL BUSINESS DECISION-MAKING

Summary/Abstract: Business decision-making, as the key management activity of an enterprise, presupposes disposal of relevant and reliable information. The appropriate information is an important support to decision makers in all phases of decision-making process. Management accounting, as the most important informative support to this management activity, evolves and develops in an attempt to satisfy the needs for reliable and relevant information which is necessary for business decision-making in changed, globalized business conditions. In the process of decision-making one needs to respect a number of factors regarding motives, approaches, and business philosophy of the decision maker. However, cost calculation undoubtedly remains the most important business instrument for making adequate decisions. In that sense, cost accounting, as a part of management accounting, becomes very prominent.

• Details
• Contents