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Paradigma Cost Accounting Methods In Production Economics Of A Small Enterpreneur

Author

Listed:
  • Vladimir Grebenar

    (Periska Ltd.)

  • Boris Banovic
  • Goran Pichler

    (Moje Sunce Ltd)

Abstract

This paper illustrates the method of calculating of production economics of a small entrepreneur who applies single-entry accounting. Based on a business case of a small family farm business, the authors compare three different reports on production economics calculated on the basis of the outlined methodological approach. The authors apply singleentry and double-entry accounting techniques, managerial accounting techniques (Volume Based Costing and Activity Based Costing methods) and techniques of financial analysis. This paper proves the necessity of keeping detailed record of assets used in the production process in cases when different calculation methods are applied, and when the applying of a certain method depends on the quality of the informational basis. This paper also proves the reliability of the outlined methodological approach for determining of accurate data on production economics based on single-entry-accounting information.

Suggested Citation

  • Vladimir Grebenar & Boris Banovic & Goran Pichler, 2015. "Paradigma Cost Accounting Methods In Production Economics Of A Small Enterpreneur," Economy of eastern Croatia yesterday, today, tommorow, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 4, pages 305-314.
    • Handle: RePEc:osi:eecytt:v:4:y:2015:p:305-314
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