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Full Length Research Paper
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Applying
activity based costing model on cost accounting of provider
of universal postal services in developing countries
Mladenka Blagojević1*,
Dejan Marković1, Momčilo Kujačić2 and
Momčilo Dobrodolac1
1Faculty
of Transport and Traffic Engineering, Belgrade, Serbia.
2Faculty
of Technical Sciences, Novi Sad, Serbia.
*Corresponding author. E-mail:
mlablag@yahoo.com.
Accepted 31 May, 2010 |
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Abstract |
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One of the effects of the current postal legislation is that a
request by the public postal operators must publish accounting
data on their operations while respecting a number of criteria.
The obligation of the public operator involves keeping separate
accounts for reserved and unreserved services. Directive of
European Parliament and of the Council from the 1997 includes
guide for the issue of mechanism for the allocation of costs,
which should be kept in the preparation of these financial
statements. According to the provisions of the directive
97/67/EC, such accounts must be verified and made public in
accordance with common standards that apply to the commercial
activities of certain countries. In this paper, authors have
presented the necessity of compliance with mentioned legislation
through the application of activity based costing (ABC) method
for calculation of costs to the business of the public postal
operator. Observed the operator of one of the developing
countries, that is his business has applied ABC method for
calculation of costs, with some of its modifications, and
results were obtained that fully meet the requirements of the
directive and significantly simplify the accounting system of
the operator.
Key words:
Directive 97/67/EC, costs, ABC, public postal operator. |
