外文翻译会计成二次成本的分配与计算在制造企业中的元素.docVIP

本科生毕业设计（论文） 外文文献原稿和译文 专 业： 会计学 论文题目：中小企业辅助生产费用分配方法的研究 ——以平泉同心机械修造有限责任公司为例 2014年5月 ACCOUNTING SOFTWARE APPLICATION IN COST ALLOCATION AND CALCULATION OF SECONDARY COST ELEMENTS IN A MANUFACTURING ENTERPRISE Lazar Radovanovi?* Faculty of economics in Br?ko, Bosnia and Herzegovina Teodor Petrovi? Faculty of economics in Br?ko, Bosnia and Herzegovina Slavko Matanovi? MySoftware d.o.o, Br?ko, Bosnia and Herzegovina ABSTRACT The paper deals with the calculation of the secondary cost elements, as part of the cost centers calculation within the companys internal cost calculation. The precedent, i.e. secondary cost centers with their services ultimately enable the functioning not only of the major, final, but also other, auxiliary cost centers. For this reason, prior to transferring costs rom service cost centers to final, production, cost centers it is necessary to calculate internal costs of the preceding cost centers, that is calculate the secondary cost elements. In the preparation and drafting of this paper data from an actual commercial accounting software application were used, with the corresponding illustrations of companys internal cost calculation, in order to better present theoretical aspects of the secondary costs allocation and its practical application. Key words: cost allocation, secondary cost elements, internal cost calculation INTRODUCTION In the first part of this work the necessity of calculating the secondary costs is explained, as part of an internal cost calculation – calculation by cost centers. Then, under the heading of internal cost calculation, there comes a more detailed theoretical overview of secondary costs. We talk about the concept of secondary costs, determining their amount, and then the price component. This part of the paper provides several illustrations of specific bookkeeping software application that contains a modul for performing internal cost calcul