The Benefits of the ABC Method Application in Croatian Companies

New business environment has changed the structure and behaviour of company costs. The changes are primarily reflected in the increasing share of overhead costs in the total costs. Given that competitiveness is reflected in the unit product cost, the exact determination of unit costs by cost drivers...

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Bibliographic Details
Main Author: Dubravka Pekanov-Starčević
Format: Article
Language:English
Published: Faculty of Economics in Osijek 2013-07-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:http://hrcak.srce.hr/file/159393