Naslov (srp)

Koncept obračuna troškova po aktivnostima u funkciji efikasnog upravljanja neprofitnim organizacijama

Autor

Spasić, Kristina, 1988-

Doprinosi

Novićević Čečević, Bojana, 1983-
Antić, Ljilja, 1968-
Stevanović, Tatjana, 1974-
Dimitrijević, Dragomir, 1979-
Dmitrović, Veljko, 1977-

Opis (srp)

The subject of the doctoral dissertation will be the concept of activity-based costing, viewed from the aspect of application in health and higher education institutions. The candidate will try to identify the basic information requirements of the management of health and higher education institutions in accordance with their specificities and based on that, through practical application, review the relevance and applicability of this concept of cost accounting. The general goal of the research in the proposed doctoral dissertation consists in reviewing the basic characteristics, role and importance, strengths and weaknesses and information suitability of the activity-based costing concept for application in the service sector with reference to health and higher education institutions.Starting from the previously defined theoretical conclusions and based on the analysis of scientific literature, through statistical analysis of the results of empirical research, it will be examined whether the views of respondents engaged in financial and accounting working in health and higher education institutions on issues differ in certain aspects related to the concept of activity based costing. These include dependent variables statistically significantly differ according to the character of ownership of the institution, gender, age, length of service, level of education of respondents, workplace of respondents, number of students and number of patients as independent variables.The doctoral dissertation will first of all systemize theoretical research on the role of management accounting, and especially cost accounting in providing information necessary for more successful performance of managerial activities in organizations of the service sector. Moreover, theoretically it will conside the concept of activity-based costing, its role and importance, advantages and limitations, as well as the possibility of adaptation to specific types of organizations, and potential effects of the application of activity-based costing in health and higher education institutions in order to improve existing business practices, further development and potential business improvements. Lastly, the contribution of this doctoral dissertation, in addition to the theoretical consideration, will be reflected in the empirical evaluation of the relevance and applicability of the concept of activity-based costing in health and higher education institutions in the Republic of Serbia.

Opis (srp)

Biografija: list 355.Bibliografija: list. 320-338. Datum odbrane: 29.12.2025. Strategic management accounting

Jezik

srpski

Datum

2026

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 3.0 AT - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 3.0 Austria License.

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