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Primary And Secondary Allocation Of Costs In The Costs Calculation System

Author

Listed:
  • Serif Saboviæ

    (University of Priština, Faculty of Economics Kosovska Mitrovica)

Abstract

In the first part of this paper, costs location and carrier terms in the calculation of costs are defined from the accounting aspect. Then, based on such defined terms, primary and secondary costs allocation to locations and carriers is treated, as one of the basic methodological phases in any of the costs calculation systems.

Suggested Citation

  • Serif Saboviæ, 2014. "Primary And Secondary Allocation Of Costs In The Costs Calculation System," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-03, „Ekonomika“ Society of Economists, Niš (Serbia).
    • Handle: RePEc:esb:castrc:2014-313
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    More about this item

    Keywords

    costs location; costs carriers; costs calculation system; primary allocation of costs; secondary allocation of costs.;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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