PERSPECTIVES AND OPPORTUNITIES FOR THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING SYSTEM IN REPUBLIC OF MACEDONIA

Spaseska, Tatjana and Vitanova, Gordana and Risteska, Aneta and Risteska, Fanka and Sotiroski, Kosta and Kuzmanoska, Snezana (2014) PERSPECTIVES AND OPPORTUNITIES FOR THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING SYSTEM IN REPUBLIC OF MACEDONIA. Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 2/2014.

Text 9_Spaseska, Vitanova, Risteska, Risteska, Kuzmanoska (3).pdf Download (1MB)

Abstract

Dynamic competitive conditions are characterized with increased business internationalization, augmented
development of the information, communication and computerization production technologies, forcefully
competency impact, flexibility organization structure and developed relations between the partners. Consequently,
the contemporary enterprises confront with completely changed and new business environment with amplified
management information requirements which impose need for credible information and information on time in
function of quality decision making.
It provids the activitiy-based costing system (ABC) which is designed to provide more accurate information
regarding the expenditures required by the management, allocating the costs based on the activities as their main
carriers.
ABC has become a challenge for implementation in Macedonian business entities too. Considering the above, the
aim of the research in this paper is to provide information on costing system applied by Macedonian business
entities, as well as how many of them are familiar with the system and how much they implement its. There was also
an analysis conducted regarding the knowledge of the ABC system and the characteristics of the companies that
were subject of the research.
The data were obtained by means of a survey. Details of the results are discussed within the paper.

Item Type:	Article
Subjects:	Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions:	Faculty of Economics
Depositing User:	Mr Dimitar Risteski
Date Deposited:	27 Dec 2019 20:36
Last Modified:	05 Mar 2020 09:40
URI:	https://eprints.uklo.edu.mk/id/eprint/2302

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