Naslov (eng)

POSSIBILITIES OF IMPLEMENTING THE ACTIVITYBASED COSTING CONCEPT IN MANUFACTURING COMPANIES: CASE STUDIES

Autor

Knežević, Vladan
Božić, Katarina

Opis (eng)

Abstract: Management in modern business conditions requires accurate and timely information about process and activity costs, product costs, and other cost objects. The emergence of activity-based costing (ABC) addresses such demands. Activity-based costing and activity-based budgeting are seen as pillars of an efficient process for implementing business strategies. This paper examines the prevalence and challenges of implementing modern cost accounting and management systems, with a particular focus on the ABC method, in enterprises in the Republic of Srpska. The aim of the research is to present costing approaches using case studies of large companies in the Republic of Srpska, as well as to identify the challenges of implementing the ABC system, and ultimately to propose a solution for implementing the ABC approach. The research findings provide insights into current cost management practices in the Republic of Srpska and highlight opportunities for further advancements through the adoption of innovative approaches. The paper concludes with a proposed solution for implementing the ABC method in one of the enterprises from the multiple case study, which is demonstrated using a specific example of their products.

Jezik

engleski

Datum

2025

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-SA 4.0 - Creative Commons Autorstvo - Nekomercijalno - Deliti pod istim uslovima 4.0 International License.

http://creativecommons.org/licenses/by-nc-sa/4.0/legalcode

Predmet

Key words: ABC model, cost accounting systems, cost management, business strategy, case study.

Deo kolekcije (1)

o:28218

Ekonomski fakultet