E-Knjižnica FET "Dr. Mijo Mirković"

Valuation policy improvements in Croatia: Introducing the current cost accounting

Mošnja-Škare, Lorena (2000) Valuation policy improvements in Croatia: Introducing the current cost accounting. Ekonomska istraživanja, 13 (1). pp. 1-87. ISSN 1331-677X

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This paper examines the possibilities of implementing Current Cost Accounting (CCA)as the supplementary or the substitute system for Historic Cost Accounting (HCA) in Croatia. Researched were the attitudes regarding the chosen valuation policy as well as the factors, which determine that choice. The results are based on the representative sample of one hundred and forty enterprises in Croatian manufacturing industry, in the second half of 1990s. This research enables us to get the direct insight into the valuation policy development in such particular environment of transition process, which brings changes not only on a global economy level but also in the field of accounting. The intention is to develop active, creative and innovative role of accounting, it rightfully deserves. This research sets the path for further research, which could together with the previously conducted researches, result in certain conclusions, which may be applicabe in other transition countries, or wider; thereby expanding the valuation theory or improving the valuation practice.

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Tip objekta: Članak
Dodatne informacije: 2000/13
Ključni pojmovi: valuation, current cost, accounting transition
Teme: 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.4 Računi (konta). Računovodstveni sustavi. Računovodstvo troškova
Odjeli: Fakultet ekonomije i turizma "Dr. Mijo Mirković"
Datum pohrane: 20 Feb 2014 08:41
Zadnja promjena: 20 Feb 2014 08:41
URI: http://eknjiznica.unipu.hr/id/eprint/3587

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