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Delegation of the SAI of Montenegro participated at the training “Cost accounting”

Ljubljana, 8th October 2018 – The State audit institution participated at the training on Cost accounting which was organized in Ljubljana from 2nd to 4th October 2018.

Delegation of the SAI of Montenegro was composed of the secretary of the Institution, Mihaela Popović, state auditor – head of Department for monitoring fiscal accountability in Sector I Ivan Marojević, state auditor in the Department for individual audits in Sector I Špiro Mijović and Suzana Radošević, senior state auditor assistant in the Department for auditing public enterprises in Sector V.

The training organized by the Center of Excellence in Finance gathered the participants of 6 countries. The lectures were focused on the following themes: importance of cost analysis and cost accounting in the public sector, implementation of the absorption costing method, unit costing and job costing, marginal costing, activity based costing with a focus on practical implementation of the cost accounting in the Ministry of defence in the Netherlands.


The lecturers were Mr. Gary Gilbert and Noel Hepworth from the UK and Arthur Van Vliet from the Netherlands. At the end of the successful training, the participants got certificates.