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pogonski obračun/konto

02:59 Nov 29, 2014
This question was closed without grading. Reason: No acceptable answer

Serbian to English translations [PRO]
Bus/Financial - Accounting / pogonski obračun/konto
Serbian term or phrase: pogonski obračun/konto
Nalazi se u rečenici: Primarni cilj formiranja pogonskog obračuna jeste generisanje informacije o tačnoj ceni koštanja proizvoda i/ili usluge (aktivnosti).
milenaankic
Australia
Local time: 05:53


Summary of answers provided
3cost (and effects) accounting
Maja Stojanović


  

Answers


1 day 11 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
cost (and effects) accounting


Explanation:
Konta se grupišu po klasama a klasa 9 odnosi na pogonski obračun koji je zbog svoje širine i važnosti izdvojen u posebnu klasu (9)-Obračun troškova i učinaka (videti dole navedenu referencu) pa mislim da se može prevesti kao "cost and effects accounting".

https://www.scribd.com/doc/24017342/Evidencija-proizvodnje

Sistematski pogonski obračun

Organizacija pogonskog obračuna u izvesnoj mjeri je zakonski regulisana, ali je prevashodno prepuštena samim preduzećima, s tim što se mora voditi računa o prirodi djelatnosti kojom se preduzeće bavi, njegovoj veličini, proizvodno-tehnološkom procesu i sl. Opšte ciljeve ovog dijela računovodstva regulisao je novi kontni okvir. Zbog svoje širine i važnosti pogonski obračun je izdvojen u posebnu klasu, klasu 9- Obračun troškova i učinaka.

http://www.google.rs/url?sa=t&rct=j&q=&esrc=s&source=web&cd=...

Основна информациона подршка у процесу планирања и управљања трошковима реализује се путем модула погонског књиговодства који представља посебно значајан дио рачуноводственог информационог система сваког предузећа. У оквиру модула погонског књиговодства, као сегмента интегралног рачуноводственог информационог система, обезбјеђује се праћење трошкова по врстама, а затим и по
мјестима и носиоцима.

Basic information support in the process of planning and cost management is realised by cost accounting module which is a very important part of accounting information system in every enterprise. The cost accounting module as a segment of an integral information system, provides cost monitoring by type, place and bearer.



Maja Stojanović
Serbia
Local time: 21:53
Works in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
Notes to answerer
Asker: Hvala na trudu. Proverila sam kod revizora koji radi u međunarodnoj kući i ona kaže da bi to eventualno moglo da bude cost accounting by cost centre, kao deo Management Accounting

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