出版社：Juraj Dobrila University of Pula, Department of Economics and Tourism 'Dr. Mijo Mirkovic'
摘要：This article gives an overview of contemporary cost management (CCM) methods (target costing [TC], activity-based costing [ABC] method, total quality management [TQM]), and presents the benefits of introducing them to business practices. Previous studies have considered the possibility of cost reduction and optimisation by ntroducing CCM methods thus improving company performance. This explorative empirical study is a first step in investigating the relationship between CCM methods and financial performance. The aim of the research is to clarify the conceptual and methodological ambiguities surrounding the justification of using adopted measurement scales. This study is based on the outcomes of a questionnaire completed by a representative sample of 48 Croatian limited companies. The findings highlight the influence of CCM methods on the financial performance of the companies surveyed. They also provide the basis for recommendations to management accountants and raise more questions for research. Based on psychometric characteristics of measurement constructs, the questionnaire applied in this study can serve as a starting point for instrument development in future research.
关键词：management accounting; contemporary cost management (CCM) methods; financial indicators; statistical methods; regression linear model
