Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism
Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In...
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| Format: | Article |
| Language: | English |
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Visoka turistička škola strukovnih studija, Beograd
2015-01-01
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| Series: | Turističko Poslovanje |
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| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0354-3099/2015/0354-30991516097M.pdf |