Zakić, Vladimir; Borović, Natalija - Agroekonomski Odsek, Poljoprivredni Fakultet - 2013
The subject of this paper is to analyze the advantages and disadvantages of Activity-Based Costing (ABC) in relation to … response to these concerns, during the 1980s in United States was created Activity-Based Costing. The conceptual frame of ABC … of activity-based costing in specific conditions of agricultural production and assess its practical significance for …