Vol. 9, No 1, 2012 pp. 53 - 66
UDC 657.47
FLEXIBLY DESIGNED COST ACCOUNTING INFORMATION SYSTEM –RELIABLE SUPPORT TO MODERN COMPANY MANAGEMENT
Radmila Jablan Stefanović1, Blagoje Novićević2
1Faculty of Economics, University of Belgrade,
rasty@ekof.bg.ac.rs
2Faculty of Economics, University of Niš Serbia
The trends of globalization followed by the removal of national barriers inevitably result in sharp intensification of international competition. Powerful integrational relations require systemic perception and coordination of business processes of all involved organizations. Regardless of the specific commitments in terms of business strategy, the modern company is, inevitably, faced with the requirement of cost competitiveness. In modern conditions of great external and internal complexity, achieving and maintaining competitive advantages is not possible without an adequate information system. Only a flexibly designed cost accounting information system can qualitatively respond to numerous and various information requirements – as such, it will be able to adapt to changes occurring in business environment as well as in the company itself. It also discusses some of the new and, in turn, enhanced existing tools, techniques, concepts and approaches to costing and cost management (ABC/ABM, TQC/TQM, TC/TCM, LCPC/LCPCM, VSA/VSM), which are fundamentally important in order to implement and support competitive strategies of companies.
Key Words: management, strategy, competitive advantages, cost accounting, cost management
FLEKSIBILNO DIZAJNIRAN INFORMACIONI SISTEM RAČUNOVODSTVA TROŠKOVA – POUZDANA PODRŠKA UPRAVLJANJU SAVREMENIM PREDUZEĆEM
Postizanje, održavanje i unapređivanje konkurentskih prednosti preduzeća predstavlja conditio sine qua non modernog poslovanja. U savremenim uslovima izražene eksterne i interne kompleksnosti, postizanje i održavanje konkurentskih prednosti nije moguće bez adekvatnog informacionog sistema. U radu je apostrofiran značaj fleksibilno dizajniranog informacionog sistema računovodstva troškova – ključnog informacionog jezgra celine računovodstvenog informacionog sistema preduzeća – u generisanju kvalitetnih informacija, kao podrške savremenim mehanizmima upravljanja preduzećem. Akcentirani su neki od novih alata, tehnika, koncepata i pristupa obračunu i upravljanju troškovima koji su se javili u poslednjih nekoliko decenija. Takođe, ukazano je i na relevantne probleme koji se tiču prakse u našoj zemlji.
Ključne reči: menadžment, strategija, konkurentske prednosti, računovodstvo troškova, upravljanje troškovima