Uticaj veličine preduzeća na implementaciju savremenih sistema obračuna troškova: slučaj Srbije
The Impact Of Company Size On The Implementation Of Contemporary Cost Accounting Systems: The Case Of Serbia

Summary/Abstract: In new, contemporary, economic conditions with defined and dynamic changes in the business environment, contemporary corporate companies and management experience constant changes. As a response to new challenges of constant changes, countries with developed accounting tradition place great emphasis on the need to improve the accounting systems and the development of contemporary concepts, cost accounting systems, and cost management techniques. This paper aims to show, through empirical research conducted in Serbian companies, the stage of development of cost accounting, whether companies in Serbia are familiar with the characteristics of cost accounting, and whether they implement contemporary cost accounting systems. By means of non-parametric techniques – KruskalWallis H and Mann-Whitney U test – the paper also attempts to suggest a possible correlation between the company size and the knowledge of basic characteristics and implementation of contemporary cost accounting systems. The results indicate that the level of development and implementation of contemporary cost accounting systems in Serbia does not correspond with the achieved level of development and implementation in countries with a developed accounting profession; they also reveal that there is a relationship between company size and implementation of Activity Based Costing (ABC), Target Costing (TC), and Kaizen Costing (KC).

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