Economic Themes (2008) 46 (2) 8, 95-109


Radmila Jablan Stefanović

Abstract: Product and service cost price calculation represents a very significant information basis for providing relevant financial bookkeeping data for producing financial reports, as well as for adequate decision making in business. Reliable calculation as a rule requires a widespread costs and outputs calculation. The title states additional calculation – an output cost price calculation method, typical for individual production conditions, i.e. work order production. The focus is on traditional absorption accounting according to actual costs in a production enterprize. The emphasis is on production cost price, but, at the same time, manner for establishing commercial cost price has been pointed out. In addition, the given material has been illustrated by simplified calculation examples.

Keywords:  additional calculation; sum additional calculation; differentiated additional calculation; in-depth differentiated additional calculation

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