期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2012
卷号：9
期号：1
页码：53-66
出版社：University of Nis
摘要：The trends of globalization followed by the removal of national barriers inevitably result in sharp intensification of international competition. Powerful integrational relations require systemic perception and coordination of business processes of all involved organizations. Regardless of the specific commitments in terms of business strategy, the modern company is, inevitably, faced with the requirement of cost competitiveness. In modern conditions of great external and internal complexity, achieving and maintaining competitive advantages is not possible without an adequate information system. Only a flexibly designed cost accounting information system can qualitatively respond to numerous and various information requirements – as such, it will be able to adapt to changes occurring in business environment as well as in the company itself. It also discusses some of the new and, in turn, enhanced existing tools, techniques, concepts and approaches to costing and cost management (ABC/ABM, TQC/TQM, TC/TCM, LCPC/LCPCM, VSA/VSM), which are fundamentally important in order to implement and support competitive strategies of companies.
