TECHNIQUES OF STRATEGIC COST MANAGEMENT – THE CASE OF SERBIA

Vesna Janjić, Nemanja Karapavlović, Jelena Damjanović

DOI Number
10.22190/TEME1702441J
First page
441
Last page
455

Abstract


In this paper the authors analyse the respondents' opinions on the techniques of strategic cost management from the aspect of the size of the company, business activity, legal form, as well as the respondents' opinion in relation to the generated profit/loss in the company they work in. The research is based on the sample of 33 companies in the Republic of Serbia, and it was conducted using survey questionnaires. The results show that the application of strategic cost management techniques is negligible, but that the respondents are aware of the potential benefits. Moreover, it has been established that there are no differences in the respondents' opinions when considered from the above aspects.


Keywords

strategic management accounting, strategic cost management, costs.

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References


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