Извештајни домети обрачуна трошкова по активностима у пословном одлучивању
Activity-based Costing Report In Business Decision Making

Summary/Abstract: Obtaining the right information at the right time, and making the adequate business decision, is the key to success for companies in contemporary business conditions. ActivityBased Costing, whose conceptual basis is business activity, contributes to that. This system provides more accurate and reliable information on cost, income, and product results through a sophisticated approach and specific methodology, through investigating the connections between activities, costs and resource usage, and primarily through investigating activity capacity, as the ability to perform an activity, through a more analytical and more precise insight into costs. This way, it is made easier to eliminate the activities which do not add value; also, continuous development is encouraged, the budget and control efficiency is improved, and adequate information for management activities is provided. By revealing to the management the company profit map and identifying the points where money is spent and earned, it contributes to more efficient operative and strategic decision making.

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