The development of overhead costs management is becoming more and more important as the percentage of overhead costs is … utilization of overheads better. The paper investigates the current state of overhead costs management using a sample of 20 … significance of overhead cost management with the increasing trend of importance. The effort reflects current innovations using …

, contemporary cost management research recognizes that costs are caused by managers' operating decisions subject to various … estimation issues. The research literature on cost management has grown rapidly in the past few years and enhanced the … findings and insights, with a particular emphasis on the implications of cost management for understanding issues in cost …

This paper studies the relationship between leadership as an activity of business process management (BPM) and company … population of 3007 SMEs in Slovenia. Aspects of leadership such as the involvement of employees, middle management, customers and … an activity of BPM and company profitability. It was proved that companies that involve employees and middle management …

Management accounting is increasingly becoming a critical decision making process in organizations across the world … consistent application through the recommended approaches as discussed. To ensure consistency once the process of management … accounting is a type of enterprise management financial management tool, however, in MA, operations are analyzed for strategic …