期刊名称：Zbornik Radova Ekonomskog Fakulteta Istočno Sarajevo
印刷版ISSN：1840-3557
出版年度：2012
卷号：6
页码：351-363
出版社：Ekonomski fakultet Istočno Sarajevo
摘要：Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing presents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which provides enterprises with accounting data processing neccessary for making business decisions related to efficient management in accordance with declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is realised by cost accounting module which is a very important part of accounting information system in every enterprise. The cost accounting module as a segment of an integral information system, provides cost monitoring by type, place and bearer.
关键词：cost management; target costing;accounting information system; cost accounting;module.
