THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES
Efficient cost management is oneof the key tasks in modern management, primarilybecause of causal connection of costs, profitabilityand competitive advantage on the market. As amarket-based concept, Target Costing presentsmodern accounting philosophy of cost accountingand profit planning. In modern...
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| Format: | Article |
| Language: | English |
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Faculty of Economics Pale University of East Sarajevo
2012-01-01
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| Series: | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
| Subjects: | |
| Online Access: | http://www.ekofis.org/images/dokumenti/Aktivnosti/zr2012/351-363%20Zeljko%20Stjepanovic.pdf |
| _version_ | 1797763766447767552 |
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| author | Željko Stjepanović |
| author_facet | Željko Stjepanović |
| author_sort | Željko Stjepanović |
| collection | DOAJ |
| description | Efficient cost management is oneof the key tasks in modern management, primarilybecause of causal connection of costs, profitabilityand competitive advantage on the market. As amarket-based concept, Target Costing presentsmodern accounting philosophy of cost accountingand profit planning. In modern business, efficientcost planning and management is provided byaccounting information system as an integratedaccounting and information solution whichprovides enterprises with accounting dataprocessing neccessary for making businessdecisions related to efficient management inaccordance with declared mission and goals of anenterprise. Basic information support in the processof planning and cost management is realised bycost accounting module which is a very importantpart of accounting information system in everyenterprise. The cost accounting module as asegment of an integral information system, providescost monitoring by type, place and bearer. |
| first_indexed | 2024-03-12T19:46:00Z |
| format | Article |
| id | doaj.art-3b4d79c2acbd4d859d75bda1c409e34a |
| institution | Directory Open Access Journal |
| issn | 1840-3557 |
| language | English |
| last_indexed | 2024-03-12T19:46:00Z |
| publishDate | 2012-01-01 |
| publisher | Faculty of Economics Pale University of East Sarajevo |
| record_format | Article |
| series | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
| spelling | doaj.art-3b4d79c2acbd4d859d75bda1c409e34a2023-08-02T03:31:25ZengFaculty of Economics Pale University of East SarajevoZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu1840-35572012-01-016351363THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISESŽeljko StjepanovićEfficient cost management is oneof the key tasks in modern management, primarilybecause of causal connection of costs, profitabilityand competitive advantage on the market. As amarket-based concept, Target Costing presentsmodern accounting philosophy of cost accountingand profit planning. In modern business, efficientcost planning and management is provided byaccounting information system as an integratedaccounting and information solution whichprovides enterprises with accounting dataprocessing neccessary for making businessdecisions related to efficient management inaccordance with declared mission and goals of anenterprise. Basic information support in the processof planning and cost management is realised bycost accounting module which is a very importantpart of accounting information system in everyenterprise. The cost accounting module as asegment of an integral information system, providescost monitoring by type, place and bearer.http://www.ekofis.org/images/dokumenti/Aktivnosti/zr2012/351-363%20Zeljko%20Stjepanovic.pdfcost managementtarget costingaccounting information systemcost accounting module. |
| spellingShingle | Željko Stjepanović THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu cost management target costing accounting information system cost accounting module. |
| title | THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES |
| title_full | THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES |
| title_fullStr | THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES |
| title_full_unstemmed | THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES |
| title_short | THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES |
| title_sort | influence of information technologieson planning and cost management in small and medium sized enterprises |
| topic | cost management target costing accounting information system cost accounting module. |
| url | http://www.ekofis.org/images/dokumenti/Aktivnosti/zr2012/351-363%20Zeljko%20Stjepanovic.pdf |
| work_keys_str_mv | AT zeljkostjepanovic theinfluenceofinformationtechnologiesonplanningandcostmanagementinsmallandmediumsizedenterprises AT zeljkostjepanovic influenceofinformationtechnologiesonplanningandcostmanagementinsmallandmediumsizedenterprises |