, 2012, 6, .

351 - 363
: 30. 2011.
Received: 30 March 2011.

UDC 657.471+658.5/.8:[004
DOI: 10.7251/ZREFIS1206351S

Review article

;
,

* stjepanoviczeljko@yahoo.com

THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST
MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES
:

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Target
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: D23, D83, L15, M15.

Summary: 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.
Key words: cost management, target costing,
accounting information system, cost accounting
module.
JEL Classification: D23, D83, L15, M15.

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Proceedings of the Faculty of Economics, 2012, 6, p. 351 - 363

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Proceedings of the Faculty of Economics, 2012, 6, p. 351 - 363

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Proceedings of the Faculty of Economics, 2012, 6, p. 351 - 363

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Proceedings of the Faculty of Economics, 2012, 6, p. 351 - 363