ACTIVITY-BASED COSTING SYSTEM IN THE SERVICE SECTOR

Kako bi poslovni subjekti dobro poslovali bitno je kvalitetno i pravilno upravljati troškovima. Trošak, u najširem smislu riječi, predstavlja novčani izraz upotrjebljenih resursa koji se koriste u svrhu postizanja određenog cilja ili ostvarivanja učinka. Iako je već stoljećima zastupljen tradicionalni pristup obračuna troškova, postepeno se sve više teži nekim modernijim metodama. Predvodnica svih suvremenih metoda je ABC (eng. Activity based costing ) metoda. Metode obračuna troškova postale su zanimljive kako u teoriji tako i u praksi u onom trenutku kad se proizvodnja povećala te kad se udio indirektnih troškova u ukupnim troškovima povećao. ABC metoda je primjerena kod poslovnih subjekata koji imaju velike diversifikacije proizvoda jer tu raste i utjecaj indirektnih troškova a onda je točnije troškove rasporediti po aktivnostima nego po jednom zajedničkom ključu za raspored. Što se tiče tradicionalne metode tu prioritet imaju poslovni subjekti s pojedinačnom proizvodnjom gdje je moguće pratiti direktne troškove koji čine većinu u ukupnim troškovima a indirektni troškovi ionako predstavljaju manji dio te ih je moguće rasporediti uz pomoć jednog zajedničkog ključa na pojedini proizvod ili uslugu. Pogledom na povijesni razvoj, nekoliko zadataka riješenih ABC metodom, analizom dosadašnjih istraživanja ABC metode te usporedbom s tradicionalnom metodom možemo vidjeti koje su prednosti, a koji nedostaci korištenja ABC metode za upravljanje troškovima u poslovanju.For successful businesses it is important to manage expenses in a quality manner. Expenses in the widest sense are resources used for achieving a certain goal or certain effect. Even tough traditional ways of calculating cost are used for centuries, modern methods are starting to get more attention. Leading in new methods is ABC (Activity Based Costing) method. Methods for calculating expenses are starting to get more attention in theory and work with rise of production and rise in indirect cost in overall expenses. ABC method can be used in businesses that have a big diversity of products because they have a bigger rise in indirect cost. For them it is better to allocate expenses throughout all activities rather then use one cost template on all products. In Traditional method, priority is given to businesses with individual production where it is possible to track direct costs that make up for the main of overall expenses. Indirect costs present a smaller portion of overall expenses and they are possible to allocate using a single template on an individual product or service. By taking a look on a historical development and several problems solved by ABC method, as well as analyzing up to date researches of ABC method and comparing it to Traditional method we will see what are advantages, and disadvantages of using ABC method for managing expenses in business