SVIBOR - Papers quoted in CC - project code: 5-03-317
MINISTRY OF SCIENCE AND TECHNOLOGY
Strossmayerov trg 4, HR - 10000 ZAGREB
tel.: +385 1 459 44 44, fax: +385 1 459 44 69
E-mail: ured@znanost.hr
SVIBOR - Collecting Data on Projects in Croatia
Papers quoted in Current Contents on project 5-03-317
Quoted papers: 20
Other papers: 54
Total: 74
Title: NEW APPROACH IN SHOWING BUSINESS RESULT (Scientific paper)
- Authors:
- Deželjin, Jadranka (9645)
Journal: Računovodstvo, revizija i financije
Number: 6
ISSN: 0353-8087
Volume: 3
Year: 1992
Pages: from 118 to 124
Number of references: 7
Language: hrvatski
Summary: The paper deals with new indicator of business result
moreapplicable to contemporary economy, based on new tehnologicalbases and
high informatic tehnologies in comparison with theindicators of
productivity, economy and profitability known sofar.
Keywords: Business result, informatic technology, information, coefficient of labour efficacy.
Title: LEASING AND ITS LUCRATIVENESS IN FINANCING INVESTMENTS
(Original scientific paper)
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
Journal: Računovodstvo i financije, Zagreb
Number: 10
ISSN: 0350-4506
Volume: 39
Year: 1993
Pages: from 2 to 10
Number of references: 19
Language: hrvatski
Summary: Leasing brings together elements of classic buying -
selling,renting and lease with some compleately new elements; all thatmakes
relation and form in financing more appropriate.Developement of types and
forms of leasing has imposed anecessity of finding suitable methods and
techniques forevaluation of leased property. Two methods are important:
methodof present net value and method of internal rate of return.
Keywords: Leasing, rent, financial and business lease.
Title: PREPARING THE FIRM'S ANNUAL STATEMENT
- Authors:
- Deželjin, Jadranka (9645)
Journal: Računovodstvo i financije, Zagreb
Number: 12
ISSN: 0350-4506
Volume: 37
Year: 1991
Pages: from 53 to 61
Number of references: 17
Language: hrvatski
Summary: The annual statement has particular significance under
theconditions of market economy as it shows the position and trendsof
certain business developement, situation as it really is andwhat it should
be like in the firm. By annual statemententrepreual-management level, the
managament body in its widestsence, renders the accounts before the owner,
shareholders,creditors, employees, the state and other interested parties.
Keywords: Balance of accounts, balance account policy, financial fabric, indicator of business physical volume.
Title: A NEW APPROACH IN STUDYING BUSINESS EFFICIENCY (Original
scientific paper)
- Authors:
- Deželjin, Jadranka (9645)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 9
Year: 91
Pages: from 15 to 29
Number of references: 11
Language: hrvatski
Summary: The old indicators of business efficiency are replaced
byradically changed valuation system and instruments. Productionbusiness
proccess as well as efficiency of business anddevelopement are considerably
influenced by non-material sphereand its elements. Among these is the work
efficiency coefficient.It expresses the relation between the work result
and overallmainly creative work put into it.
Keywords: Productivity, economy, profitability, coeficient of labour.
Title: FINANCIAL MANAGEMENT AND MONEY POLICY AND FINANCIAL
INVESTMENT IN INFLATORY CONDITIONS (Original scietific paper)
- Authors:
- Marković, Ivan
Journal: Računovodstvo, revizija i financije
Number: 10
ISSN: 0353-8087
Volume: 4
Year: 1993
Pages: from 53 to 61
Number of references: 11
Language: hrvatski
Summary: The paper deals with the problem of financial money
managementand financial investments in the inflatory conditions by:
1.Defining the loss of real money value and financial investment,2. Nominal
and real rate of interest, 3. Opportune loss of realmoney value and
financial investments, 4. Investing money surplus5. Concept of real rate of
interest and real capital. It isconcluded that real money value and
financial investment ininflatory conditions can be maintained by applying
the concept ofreal rate of interest or concept of real capital
Keywords: Money, financial investmens, inflation, real value.
Title: INSURING THE FIRM'S OPTIMUM SOLVENCY (REVIEW)
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 3
ISSN: 0353-8087
Volume: 3
Year: 1993
Pages: from 39 to 45
Number of references: 7
Language: hrvatski
Summary: The paper deals with the problem of insuring the firm's
optimumsolvency by: 1. defining optimum solvency, 2. measuring andassessing
solvency by means of coefficients, 3. creatingconditions and security to
maintain optimum solvency by means offinancial balance and 4. solvency
policy. It is concluded thatthe optimum solvency is achieved by shifting
the long-termfinancial balance towards long-term sources by creating
optimumsolvency reserves which is of particular importance in
inflatoryconditions.
Keywords: Financial balance, inflation, optimum solvency.
Title: SCIENTIFIC CONTRIBUTION TO ECONOMIC THEORY AND PRACTICE BY
DOCTORAL DISSERTATIONS DEFENDED AT THE SCHOOL OF ECONOMICS RIJEKA IN THE
PERIOD 1988-1993 (SYNOPSIS OF DOCTORAL DISSERTATIONS)
- Authors:
- Marković, Ivan (198434)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 11
Year: 1993
Pages: from 350 to 368
Number of references: 20
Language: hrvatski
Summary: The paper analyzes the scientific contribution to economic
theoryand practice by 20 doctoral dissertations defended at the Schoolof
Economics during the 5 year period. The themes ofdissertations are various
and deal with different fields ofeconomic science. Mainly the fields that
are given greatattention in the world have been studied. The conclusion is
thatthese 20 doctoral dissertations represent scientific contributionto
economic theory and practice.
Keywords: Doctoral dissertation, scientific contribution.
Title: PROTECTION OF CAPITAL INVESTED IN INVENTORIES UNDER THE
CONDITIONS OF GENERAL INCREASE IN PRICES (Review)
- Authors:
- Dimitrić, Mira (161304)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 10
Year: 1992
Pages: from 283 to 294
Number of references: 13
Language: hrvatski
Summary: The paper expounds the basic guidelines of the impact of
generalincrease in prices on the firm's current asset, the basicguidelines
which make inventories a necessary element of firm'scurrent asset and the
ways and methods to protect the capitalinvested in inventories under the
conditions of general increasein prices. The methods of inventory
valorization, inventoryrevalorization, and revalorization of inventory
expenses havebeen considered within the analysis of protection of
investedcapital, and reasons "pro and con" the specific concepts andmethods
have been given.
Keywords: General increase in prices, inventories, inventory valorization, inventory revalorization.
Title: REVIEW OF THE BOOK "ACCOUNTING I" BY THE GROUP OF AUTHORS
EDITED BY JADRANKA DEŽELJIN FULL PROFESOR
- Authors:
- Dimitrić, Mira (161304)
Journal: Računovodstvo i financije, Zagreb
Number: 8
ISSN: 0350-4506
Volume: 5
Year: 1992
Pages: from 123 to 124
Number of references: 1
Language: hrvatski
Summary: The book reviewed is a modern univeristy textbook
completely inharmony with the world standard on accounting science. In
itsthirteen chapters the book deals with the basic theoreticalpostulations
of the science of accountancy, and its applicablevalue lies in the sound
basis for developement of accountingtechniques. The book is intended for
students of economy andaccounting personnel.
Keywords: Accounting, bookkeeping, asset, debts, capital, actual balance, expenditure, income, profit and loss account, bookkeeping theories, bookkeeping documents, book of a firm, accounting in inflation, accounting information system.
Title: FINANCIAL STATEMENTS REFLECTING THE EFFECTS OF CHANGING
PRICES
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 12/2
ISSN: 1330-6308
Volume: 12
Year: 1994
Pages: from 101 to 118
Number of references: 11
Language: hrvatski
Summary: The form and content of financial reports in instable
monetary conditions have been studied. It has been found that the effects
of the changes in the price level can be shown in the reports by 1)
including them in specific items of the report, 2) showing cumulative
effect in the reports and 3) detailed computation of the effects in
supplementary reports. All the effects of the changes in the price level
must be included in basic reports, irrespective of the chosen form and
content.
Keywords: financial statements, inflatory economies, inflation, accounting for the efects of changing prices
Title: Accounting Treatment of goodwill
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
Journal: Računovodstvo, revizija i financije
Number: 9
ISSN: 0353-8087
Volume: 4
Year: 1994
Pages: from 1492 to 1498
Number of references: 10
Language: hrvatski
Summary: The term "goodwill" in accounting has beeen elaborated as
well as the methods of including it by accounting from the aspect of theory
and application in practice. The effects of applying specific methods have
been pointed out also their advantages and disadvantages in particular
cases. The optimal method of treating goodwill by accounting in our
conditions has been suggested.
Keywords: goodwill, accounting treatment of goodwill, useful life of goodwill, purchased goodwill, internal generated goodwill
Title: Securities Portfolio of Small Investors - Investment
Objectives and Criteria
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 2
ISSN: 0353-8087
Volume: 5
Year: 1995
Pages: from 148 to 151
Number of references: 7
Language: hrvatski
Summary: The paper studies objectives and criteria of forming small
investors' securities portfolio. The objectives and criteria are found to
be the following: (1) safe investment, (2) maximal investment yield, (3)
maximal capital gain and (4) securities salability. The necessity of
permanent forming and monitoring securities portfolio by the owner has been
emphasized.
Keywords: securities portfolio, small investors, safety, yield, capital gain, securities salability
Title: Small Investors Strategy of Investing Money in Financial
Assets
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 4
ISSN: 0353-8087
Volume: 5
Year: 1995
Pages: from 132 to 135
Number of references: 5
Language: hrvatski
Summary: The paper considers small investors' strategy of investing
money in financial assets. Small investors are advised to invest their
disposable funds: (1) one third in short-term financial assets, (2) one
third in medium-term asstes and (3) one third in long-term assets. This
strategy has the adventage of being very simple and it can be practised
even by those small investors that have not much knowledge and experience
in investing money. As investments are dispersed the risk is minimal.
Keywords: small investors, financial assets, money investment strategy
Title: Small Investors' Strategy of Investing Money in Tangibles
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 7
ISSN: 0353-8087
Volume: 5
Year: 1995
Pages: from 62 to 65
Number of references: 1
Language: hrvatski
Summary: The paper consider small investors' startegy of investing
money in tangibles, specifically in: (1) gold and other precious metals and
non-metals, (2) immovables and (3) movable works of art and other
collections. It is concluded that small investors should adapt the
principle of diversity and investment dispersion, the principle of
dispersing investors' risks to a number of material goods to diminish the
risk.
Keywords: small investors, money investment strategy, tangibles
Title: Financing by Issuing Ordinary Shares
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 8
ISSN: 0353-8087
Volume: 5
Year: 1995
Pages: from 64 to 71
Number of references: 10
Language: hrvatski
Summary: The paper studies financial implications of the issue of:
(1) founder's ordinary shares, (2) new ordinary shares, (3) dividend
shares, (4) "light" shares by atomization and (5) "heavy" shares by
enlarging the shares.
Keywords: issue, ordinary shares, founder's shares, new shares, dividend shares, "light" and "heavy" shares
Title: Financing Small and Medium Enterprises
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 4
ISSN: 0353-8087
Volume: 4
Year: 1994
Pages: from 84 to 93
Number of references: 16
Language: hrvatski
Summary: General problems of financing small and medium enterprises
and particulary problems of financing in Croatia are studied. On the basis
of the research and global experience the system of financing small and
madium enterprises in Croatia is given with the following sub-systems: (1)
the sub-system of banks and saving banks, (2) the sub-system of financial
funds, (3) financial companies sub-system and (4) the sub-system of
national, regional, local and financial organizations.
Keywords: small and medium enterprises, initial, current and long-term financing, equity, loan capital
Title: Investment Centres in Merchandise
- Authors:
- Deželjin, Jadranka (9645)
Journal: Računovodstvo i financije, Zagreb
Number: 8-9
ISSN: 0350-4506
Volume: 41
Year: 1995
Pages: from 17 to 21
Number of references: 6
Language: hrvatski
Summary: Investment centers are characterized by utmost independence
and responsibility of management at lower levels and they are an instrument
of monitoring succesfulness of a company's business. The following
indicators can be used: profit, investment rate of return and net profit.
By the example of a trading company the applicability of the above
indicators has been proved. The most reliable indicator in comparing
results by investment centers is the indicator of net profit.
Keywords: responsibility investment centers, evaluating performance, net income, rate of return,
Title: Joint Stock Companies' Primary Equity Issue
- Authors:
- Dimitrić, Mira (161304)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 1330-6308
Volume: 12
Year: 1995
Number of references: 20
Language: hrvatski
Title: Making Accounting Policy in Small and Midium Size
Enterprises
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 12
Year: 1994
Pages: from 115 to 131
Number of references: 8
Language: hrvatski
Summary: The accountin policies are defined and considered from the
aspect of informative needs of small and medium sized firms. In that
connection the different in regard to the size of the firms have been
ponted out, regarding the choice of the accounting policies, and way and
the form how they are used and the conseqences of the business plicy.
Keywords: accounting policies, small and medium-sized firms, depreciation policy, inventory policy, capital value maintenance policy
Title: Financing small and medium-sized firms
- Authors:
- Marković, Ivan (198434)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 12
Year: 1994
Pages: from 115 to 131
Number of references: 12
Language: hrvatski
Summary: The paper deals with problem of initial, current and
development financing of small and medium-sized firms and possible
solutions of these problems. It particulartly delas with this problem in
Croatia and a special system of financing small and medium-sized firms and
entrepreneurship is proposed.
Keywords: financing, enterpreneurship, capital
Title: NEW SYSTEM OF FINANCIAL REPORTS WITH EMPHASIS ON REPORTS
ON CHANGES IN FINANCIAL POSITION
- Authors:
- Deželjin, Jadranka (9645)
Journal: Računovodstvo, revizija i financije
Number: novo
Volume: Raču
Year: 1993
Pages: from 148 to 166
Number of references: 7
Language: hrvatski
Summary: Under hyperinfaltion conditions the change in all
financialreports is necessary either on the basis of purchasing prices
orcurrent prices in order to maintain the principal, that is itspurchasing
power and firm's production ability. It is thequestion of changing the
value items in the balance units ofmeasure by the use of indexation or
appropriate coefficient ofrevalorization.
Keywords: Capital and reserves, retained earnings, account payable, working capital, notes.
Title: COST ACCOUNTING FOR PURCHASE OF GOODS AND STOCKS
- Authors:
- Deželjin, Jadranka (9645)
Journal: Računovodstvo i financije, Zagreb
Number: NOVO
ISSN: 953-6121-02-6
Volume: RAČU
Year: 1993
Pages: from 325 to 335
Number of references: 10
Language: hrvatski
Summary: The paper deals with cost accounting for purchasing:
wholesaleand retail; purchase of real property intended for sale. Thanalso
purchasing costs comprasing purchasing prices includingimport duties,
turnover tax, transport, storage and handling andall te other costs that
can be considered purchasing costsdecreased by discounts, rebate and
subsidies.
Keywords: Purchasing costs, ex sellers or ex buyers warehouse, cost accounting, discount, rebate, subsidies, inflation, contract of sale, tax.
Title: ACCOUNTING INFORMATION SYSTEM
- Authors:
- Deželjin, Jadranka (9645)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: NOVO
Volume: RAČU
Year: 1992
Pages: from 219 to 255
Number of references: 85
Language: hrvatski
Summary: The paper focuses on notional determination and
essentialcharacteristics of accounting information system on the place
androle of information system in the firm, on the kind, sources andusers of
information and on the elements and content of compiledannual statement of
accounts indispensable in making businessdecision.
Keywords: Accounting information system, rationality, result, information, profitability, dividend share profitability.
Title: ACCOUNTING AND ITS ROLE IN CONTEMPORARY CONDITIONS
- Authors:
- Deželjin, Jadranka (9645)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: NOVO
Volume: RAČU
Year: 1992
Pages: from 9 to 27
Number of references: 85
Language: hrvatski
Summary: The paper deals with theoretical and methodological aspects
ofaccounting based on contemporary achievements of the scienceof accounting
and accounting practice in the world and in ourcountry.
Keywords: Accounting, economic science, principles, standards, accounting structure.
Title: MAKING ACCOUNTING POLICIES KNOWN
- Authors:
- Mrša, Josipa (90406)
Journal: Računovodstvo, revizija i financije
Number: novo
Volume: Raču
Year: 1993
Pages: from 54 to 59
Number of references: 6
Language: hrvatski
Summary: Practical application of international accounting standard
MRS 1,Making accounting policies known has been analyzed andelaborated.
The accounting policies which go beyond the frame ofbasic accounting
policies and offer the possibility ofalternative accounting solutions must
make a constituing part ofall accounting reports so as to enable users of
accountingreports to understand their contents. The accounting policiesmade
known should particularly explain the methods od assetvaluation, the
concept maintaining capital and the methods ofcalculating profit as these
make the basic accountinginformation.
Keywords: Accounting reports, accounting policies, accounting standards.
Title: ACCOUNTING DEPRECIATION
- Authors:
- Mrša, Josipa (90406)
Journal: Računovodstvo, revizija i financije
Number: novo
Volume: Raču
Year: 1993
Pages: from 96 to 106
Number of references: 7
Language: hrvatski
Summary: The calculation of depreciation has been shown which is in
allelements of calculation adapted to international accountingstandard MRS
4, Accounting depreciation. The following elementshave specifically been
analyzed: bookkeeping value or anotherbasis for calculating depreciation,
assessment of asset servicelife, different methods of depreciation and
calculating inflationin depreciation.
Keywords: Depreciation, depreciation methods, the basis for calculating depreciation, depreciation in inflation, service life.
Title: CHARACTERISTICS OF CALCULATING PROFIT UNDER HYPERINFLATION
CONDITIONS
- Authors:
- Mrša, Josipa (90406)
Journal: Računovodstvo i financije, Zagreb
Number: novo
ISSN: 953-6121-02-6
Volume: Raču
Year: 1993
Pages: from 300 to 314
Number of references: 8
Language: hrvatski
Summary: On the basis of elaborating different approaches to
calculatingprofit, statical and dynamic approach, calculating of
profitunder hyperinflation conditions has been studied and it will
beadapted according to the Frame of international accountingstandards on
maintaining capital and according to the requests ofinternational
accounting standard 29, Accounting underhyperinflation conditions.
Keywords: Accounting, capital, inflation, calculating profit, international accounting standards.
Title: ACCOUNTING UNDER CONDITIONS OF INFLATION AND EFFECTS OF
THE CHANGES IN PRICE LEVELS
- Authors:
- Mrša, Josipa (90406)
Journal: Računovodstvo, revizija i financije
Number: novo
Volume: Raču
Year: 1993
Pages: from 125 to 141
Number of references: 4
Language: hrvatski
Summary: The possibilities of practical use of the methods of
eliminatingthe influence of inflation in accounting reports have been
shown:the method of general purchasing power, the method of currentvalues
and combined method. These methods, standardized by theinternational
accounting standard MRS 15, have been developed asthe reaction of
accounting to the unfitness of the originalaccounting data to be used under
conditions of inflation. Thecombined method has been proved most suitable.
Keywords: Accounting, inflation, accounting under inflation condition, the method of general purchasing power, the current price method, the combined method.
Title: ADOPTION OF THE CONCEPT OF MAINTAINING CAPITAL
- Authors:
- Mrša, Josipa (90406)
Journal: Računovodstvo, revizija i financije
Number: novo
Volume: Raču
Year: 1993
Pages: from 41 to 53
Language: hrvatski
Summary: The possibility and eligibility of applying different
concepts ofcapital maintaining have been studied. In order to
assesslucrativeness of specific segments of business activity it
isnessecary to calculate profit by confronting expenses and revenueof the
activities. But, under inflation conditions the profitcalculated in this
way has to be corrected for the amountdeviating from the profit calculated
above the level ofmaintaining financial capital. This entails the
correction of allitems in accounting statements which were influenced by
inflationthrough invalidation.
Keywords: Accounting, capital, calculating profit, financial capital, physical capital
Title: APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS IN
SHIPBUILDING
- Authors:
- Mrša, Josipa (90406)
Number: novo
ISSN: ./.
Volume: Raču
Year: 1993
Pages: from 0 to 0
Number of references: 103
Language: hrvatski
Summary: The influence of international accounting standards MRS
11,Accounting of contracts on building and standard MRS 29,Financial
statements in hyperinflatory economies on accountingsystem in shipbuilding
has been studied. It has been found thatthe accounting system in
shipbuilding should particularlyconsider the stipulations of these
standards. The mathematicalmodel of establishing the value in the course of
production hasbeen adapted to MRS 29.
Keywords: Accounting, shipbuilding, inflation, income, expenses, profit, stocks.
Title: Accounting Aspect of Product Quality in Industry
- Authors:
- Mrša, Josipa
Number: novo
ISSN: 0350-4506
Volume: Raču
Year: 1995
Pages: from 171 to 184
Number of references: 103
Language: hrvatski
Summary: The necessity of introducing the program of product quality
has been stressed as it becomes the prerequisite of a company's existence.
To introduce the quality program successfully, besides the qualitz program
it is necessary to ensure an adequate system of monitoring the costs of
quality. To monitor quality costs means to identify and classify them and
to set a system of recording them, reporting and analyzing.
Keywords: Product quality, costs of product quality, statements of quality costs
Title: Financial Institutions for Financing Small and Medium
Enterprises
- Authors:
- Marković, Ivan (198434)
Number: novo
ISSN: 0350-4506
Volume: Raču
Year: 1995
Pages: from 309 to 326
Number of references: 103
Language: hrvatski
Summary: The paper studie financial institutions for financing small
and medium enterprises. On the basis of the research and the experience in
the developed countries the following financial institutions are suggested
to be organized in Croatia to finance small and medium enterprises: (1)
national, (2) regional and local financial institutions, (3) banks,
savings-banks and savings and loan cooperatives, (4) financial companies
and (5) financial funds. It is emphasized that these institutions should be
linked with international financial institutions to ensure foreign capital
for launching and developing enterpreneurship in Croatia.
Keywords: small and medium enterprises, financial institutions, financing, enterpreneurship
Title: Accounting Information System as an Important Segment of
Management Information System
- Authors:
- Deželjin, Jadranka (9645)
Number: novo
Volume: Raču
Year: 1994
Pages: from 23 to 34
Number of references: 103
Language: hrvatski
Summary: The structure of management system in the company has been
shown as it is one of the most important users of information as well as
the structure of information system as the supplier of information.
Specific models of accounting reports have been shown with information
contents, forms and types of information needed for the management, top
managers, and some functional managers at the medium and lower level in the
company's organizational structure.
Keywords: management, decision, accounting-information system, budgeting, controling
Title: Accounting Business Results by Cost Centres in Trading
Companies
- Authors:
- Deželjin, Jadranka (9645)
Number: novo
Volume: Raču
Year: 1995
Pages: from 205 to 216
Number of references: 103
Language: hrvatski
Summary: Company divizionalization and management decentralization
have been expounded as they are reflected on organizing responsibility
accounting and forming responsibility centers. These are cost, profit and
investment responsibility centers. The differences between the centers are
manifested in the type of activity. level of independence and the position
of the company. The system od accounting information by centers
responsibility in a trading company is shown.
Keywords: responsibility accounting, cost centers, profit centers, investment centers, sales, net income, direct costs, financial statements
Information: svibor@znanost.hr
