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calculationofmanufacturedgoodsorserviceswasintroduced.Subsequently,the
basictypesoftraditionalcalculationarecharacterized–processcostingandjob
costing.Thischaracteristichasbeenenrichedwithpracticalexamples.
Chapterfourdiscussescostingmodels.Themainaspectsofthefullandvariable
costaccountingandtheirimpactonthefinancialresultsofbusinessunitswere
discussed.Therestofthischapterintroducesthemainideasofmulti-stepand
multi-blockcostingtomoveontothecostingconsiderationsundertheactivity-
basedcostingconcept.Practicalexamplesareprovidedwitheachofthesecosting
models.
Thefifthchapterdealswiththeapplicationofcostaccountinginmanagement
processesofeconomicunits.Theinfluenceoftheapplicationofmanagement
accountinginstrumentsonshort-termdecisionsispresented.Theissuesrelatedto
thebreak-evenpointanalysis,pricedecisionsanddecisionssuchas“makeorbuy”
werediscussed.
Inthesixthchapter,anattemptwasmadetoexplaintheessenceofcostsin
planningandcontrolprocessesintheenterprise.Thetraditionalcostbudgeting
processwasdiscussed,themainassumptionsofthebudget,theso-called“Master
budget”inamanufacturingcompany.TheconceptofBeyondBudgetingwasalso
indicatedasanalternativetothetraditionalmanagementmethodinamodern
enterprise.
Chaptersevendealswithselectedaspectsofcontemporarycostaccounting
concepts.Thechapter’sconsiderationsfocusonthemostcommontypesofmodern
costaccounting.Conceptssuchas:productlifecyclecosting,targetcostingand
kaizencosting,ABMconcept,JiTsystems,qualitycosting,valuechainanalysis,
logisticscostingandabalancedscorecardarepresentedhere.
Themonographisintendedforstudents,postgraduatestudentsinaccounting
andmanagement,andpractitionerswhodealwithcostmanagementprocesses,
includingITtechnologies.However,duetothegreatversatilityofconsiderations,
thebookcanbeaddressedtoarelativelywideaudiencewhowanttoexpandtheir
existingknowledgeinthefieldofcostmanagement.Themonographisavaluable
andveryusefulstudyoftheissuesofcostmanagementinacontemporary
enterprise.
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