PRIMARY AND SECONDARY ALLOCATION OF COSTS IN THE COSTS CALCULATION SYSTEM

Serif S. Saboviæ
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Serif S. Saboviæ: University of Priština, Faculty of Economics Kosovska Mitrovica

No 2014-03, Ekonomika, Journal for Economic Theory and Practice and Social Issues from „Ekonomika“ Society of Economists, Niš (Serbia)

Abstract: In the first part of this paper, costs location and carrier terms in the calculation of costs are defined from the accounting aspect. Then, based on such defined terms, primary and secondary costs allocation to locations and carriers is treated, as one of the basic methodological phases in any of the costs calculation systems.

Keywords: costs location; costs carriers; costs calculation system; primary allocation of costs; secondary allocation of costs. (search for similar items in EconPapers)
JEL-codes: D24 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2014-10
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Persistent link: https://EconPapers.repec.org/RePEc:esb:castrc:2014-313

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