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master's thesis
RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O.
Diplomski rad
Split: University of Split, Faculty of economics Split, 2018. urn:nbn:hr:124:979927
Bartulica, Ena
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Bartulica, E. (2018). RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:979927

Bartulica, Ena. "RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:979927

Bartulica, Ena. "RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:979927

Bartulica, E. (2018). 'RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:979927

Bartulica E. RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:979927

E. Bartulica, "RAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:979927

Metadata
TitleRAČUNOVODSTVENE METODE PRAĆENJA PROCESA PROIZVODNJE NA PRIMJERU PODUZEĆA STEGA TISAK D.O.O. : Diplomski rad
AuthorEna Bartulica
MentorŽeljana Aljinović Barać (mentor)
MBZ: 257621
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvo proizvodnje obuhvaća evidentiranje ulaganja koja prate cijeli proces proizvodnje, od nabave sirovina i materijala, preko proizvodnje tijeku, do zaliha gotovih proizvoda. Ta ulaganja se evidentiraju kao trošak, pa se stoga ovo računovodstvo naziva još i računovodstvo troškova. Troškovi se mogu podijeliti u dvije osnovne skupine, a to su uskladištivi (proizvodni) i neuskladištivi (neproizvodni). Menadžment mora raspolagati kvalitetnim informacijama kako bi mogao kontinuirano pratiti i upravljati troškovima. Upravljanje troškovima provodi se tradicionalnim i suvremenim metodama obračuna troškova. Računovodstveni standardi dopuštaju primjenu dvije metode obračuna utroška zaliha, a to su FIFO i PPC metoda. U ovom radu su prikazane sve knjigovodstvene isprave i evidencije koje prate proces proizvodnje grafičkog proizvoda poduzeća Stega tisak d.o.o. Provedeno je ispitivanje istraživačke hipoteze usporedbom FIFO i PPC metode obračuna utroška zaliha za 2017. godinu na primjeru jednog od najčešće korištenog papira u proizvodnji poduzeća. Rezultatima se došlo do zaključka da poduzeće koristi optimalnu metodu utroška zaliha te se prihvatila zadana istraživačka hipoteza.
Abstract (english)
Production accountig includes recording of investments that are tracking entire production process, from raw material and material purchase through production in progress to final products inventory. These investments are recorded as a cost, so this accounting is also called cost accounting. Costs can be split into two main groups which are storage (productive) and non-productive (non-productive). High - quality information must be available to the management so they can continuously monitor and manage costs. Cost management is carried out using traditional and contemporary cost accounting methods. Accounting standards allow the use of two methods of calculating stock consumption, which are FIFO and PPC methods. This paper shows all accounting documents and records associated with the graphic products production process off the company Stega tisak d.o.o. A research was conducted by comparing the FIFO and PPC methods of calculating inventory consumption for the period for 2017. on example of most frequently used paper in the company's production. The results showed that the company is using optimal method and set research hypothesis is accepted.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:979927
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-11-27 14:15:05