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https://open.uns.ac.rs/handle/123456789/9113
Title: | Activity-based management of costs and revenue of universal postal service operator | Authors: | Blagojev, Mirjana Kujačić M. Šarac, Dragana |
Issue Date: | 28-Feb-2013 | Journal: | Metalurgia International | Abstract: | This paper presents part of a methodology for the internal accounting of revenue and costs by post offices operated by a universal postal service. Thanks to conceptual framework for activity-based management, authors of this paper presented way for specific cost management in area of universal postal provider. The methodology, by understanding the direct and common costs and revenues in the different phases of the postal technology lifecycle, ensured avoidance of the negative phenomenon when one unit of a postal network creates a financial surplus that is then used to cover losses from other units. Methodology also initiates procedures for implementation of software for managing revenues and costs of postal services by the post offices. | URI: | https://open.uns.ac.rs/handle/123456789/9113 | ISSN: | 15822214 |
Appears in Collections: | FTN Publikacije/Publications |
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