Concept Of The Accounting System Of Costs For Activities And Processes

Zdravkoski, Igor and Andonovski, Miroslav and Markusoski, Ljupce and Nikolovski, Pece (2019) Concept Of The Accounting System Of Costs For Activities And Processes. In: XII. IBANESS Congress Series on Economics, Business and Management, April, 20-21, 2019, Plovdiv / Bulgaria.

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Abstract

Costs are present everywhere. The size and scale are different, but their impact is a factor in conceptualizing many of the work plans. Undoubtedly, tracking, recorded and controlled costs are a requirement for successful action. In fact, the cost estimation is very important. Through it we can easier find a way to reduce them. Namely, each company offers certain products or services to satisfy certain groups of customers. Also, in the production or conversion process, each unit of product or service generates specific costs. It is known that the accounting information system for companies is a complex system that collects, classifies, processes and reports on the overall business operations of the business entities. In fact, this system offers the opportunity to perceive the costs incurred. Namely, in the functioning of factories through processes and operations in which products pass through, it is necessary to control the activities and costs. Of course, this includes service companies that offer and fulfill their obligations in certain steps. Here, the need for controlled steps must not be omitted, which makes it easier to determine the price of a certain service. In fact, companies need to improve the quality of products, the quality in the operation of employees, reducing production time, and so on. Which means, through the records of the costs of processes and by activities, as well as by the condition and number of work orders, an additional cost estimate is also achieved. Standardized and rational costs affect the success of each company's operations. Hence, we come to the process analysis and control of the work. Namely, the individuals - cost accounting system managers - have the task of monitoring the movement of costs from one process to another and from one activity to the next. In fact, records need to start from the entry itself (beginning), to the ultimate goal i.e. the realization of products and services. Keywords: estimation, cost, process, control, improvement.

Item Type: Conference or Workshop Item (Paper)
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Economics
Depositing User: Mr Dimitar Risteski
Date Deposited: 19 Feb 2020 11:54
Last Modified: 19 Feb 2020 11:54
URI: http://eprints.uklo.edu.mk/id/eprint/3091

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