Comparison of traditional and ABC method-cost calculation in textile industry

Kontrolirati troškove, upravljati troškovima je važna aktivnost svakog poduzeća. Menadžment nastoji smanjiti nepotrebne troškove i ostvariti dugoročnu profitabilnost te konkurentnost na tržištu. Da bi se to ostvarilo nužno je odabrati pravu metodu za obračun troškova. Metode obračuna troškova su raznolike, svaka od njih ima svoje prednosti i nedostatke, a mogu se podijeliti na tradicionalne i suvremene metode obračuna troškova. Tradicionalne metode ne pružaju očekivane rezultate i nisu baš pouzdane. Stoga je došlo do razvoja suvremenih metoda koje se u uvjetima dinamičnog i suvremenog poslovnog okruženja i primjenjuju. Suvremene metode uklanjaju nedostatke tradicionalnih metoda i pružaju pouzdanije rezultate. Najpoznatija među suvremenim metodama je metoda obračuna troškova po aktivnosti, poznatija kao ABC metoda.Important activity of every company is to control and manage costs. Management is trying to reduce unnecessary costs and achieve long-term profitability and competitiveness. In order to achieve this, it is necessary to choose the right method for the calculation of costs. There are many methods of cost, each one has its advantages and disadvantages, and are divided into traditional and modern methods of cost accounting. Traditional methods don`t provide the expected results and are not reliable. This has led to modern methods and those used in dynamic and modern business environment. Modern methods eliminate the disadvantages of traditional methods and provide reliable results. The most popular modern method is activity based costing, known as ABC method