2026-06-10T16:39:47.409Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:504 2013-10-26T08:32:03Z 2

Sučeljavanje activity-based costinga i procesnog obračuna u okviru koncepta obračuna troškova zasnovanog na aktivnostima na primeru MBW Werk Dingolfing 2010 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/504 http://scindeks.ceon.rs/article.aspx?artid=1450-61141004031M V. Marjanović Due to flaws of traditional systems in overhead costing, there have been developed numerous approaches within the bounds of costing systems based on activities. Such two most important approaches are Activity-Based Costing and process costing (Prozeßkostenrechnung). Both approaches are relatively successfully used in overhead costing, although there are significant differences among them, explained on case of logistics at BMW plant in Dingolfing. article 54 3-4 31 43 1450-6114 Računovodstvo