PERSPECTIVES AND OPPORTUNITIES FOR THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING SYSTEM IN REPUBLIC OF MACEDONIA

Dynamic competitive conditions are characterized with increased business internationalization, augmented development of the information, communication and computerization production technologies, forcefully competency impact, flexibility organization structure and developed relations between the partners. Consequently, the contemporary enterprises confront with completely changed and new business environment with amplified management information requirements which impose need for credible information and information on time in function of quality decision making. It provids the activitiy-based costing system (ABC) which is designed to provide more accurate information regarding the expenditures required by the management, allocating the costs based on the activities as their main carriers. ABC has become a challenge for implementation in Macedonian business entities too. Considering the above, the aim of the research in this paper is to provide information on costing system applied by Macedonian business entities, as well as how many of them are familiar with the system and how much they implement its. There was also an analysis conducted regarding the knowledge of the ABC system and the characteristics of the companies that were subject of the research. The data were obtained by means of a survey. Details of the results are discussed within the paper.