No abstract

No abstract

No abstract

No abstract

The 3rd EC Postal Directive proposes a calculation approach to separately determine the net cost of universal service obligation. Also proposes presence of liability to compensate the universal service provider. In this paper, authors have presented the necessity of compliance with Postal Directives through application of the activity-based costing method for costs calculation related to the universal postal operator. The objective of this paper is to research the possibility of modification of the existing, traditional ABC method. Method will improve the quality of cost accounting of the universal postal operators. The aim is to present the implementation of the modified activity-based cost accounting method from the point of view of a universal postal service. Conceptual framework for the modified activity-based costing in the area of universal postal service has been developed and applied in the Montenegro Post. This modification of the traditional activity-based costing, called the modified activity-based costing, for solving specific accounting problems in a universal postal service area, is the main contribution of the paper. As long as the modified ABC method is not created and implemented, the Montenegro Post has been unable to adequately respond to the established legal requirements. The presented method can be a guide for other postal companies with matters concerning the calculation of costs and revenues.