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master's thesis
Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:177053
Piršić, Antun
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

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Piršić, A. (2023). Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:177053

Piršić, Antun. "Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:177053

Piršić, Antun. "Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:177053

Piršić, A. (2023). 'Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:177053

Piršić A. Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:177053

A. Piršić, "Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:177053

Metadata
TitleRačunovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima
Title (english)Accounting treatment of stocks of raw materials and materials in agricultural companies
AuthorAntun Piršić
MentorSanja Broz Tominac (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Rad pruža sveobuhvatnu analizu praksi računovodstvenog praćenja zaliha u poljoprivrednim poduzećima. Rad istražuje različite komponente upravljanja zalihama, ulogu računovodstva, analizu troškova i metode izračuna troškova zaliha. Ispitivanjem ovih čimbenika, rad ima za cilj poboljšati razumijvanje i upravljanje zalihama u poljoprivrednim poduzećima. Autor kategorizira vrste zaliha koje se nalaze u poljoprivrednim poduzećima, uključujući sirovine, gotove proizvode, mali inventar i nematerijalnu imovinu poput intelektualnog vlasništva i ugleda robne marke. Naglašava se važnost robusnih strategija upravljanja zalihama za optimizaciju korištenja resursa i zaštitu vrijedne imovine. Istaknuta je uloga računovodstva u upravljanju zalihama, naglašavajući značaj u osiguravanju točnog financijskog izvještavanja, usklađenosti i informiranog donošenja odluka. Osim toga, raspravlja se o različitim metodama izračuna troškova zaliha, kao što su FIFO, LIFO i ponderirani prosjek, uzimajući u obzir njihove implikacije na vrednovanje zaliha i financijsko izvješčivanje.
Abstract (english)
The paper provides a comprehensive analysis of accounting inventory monitoring practices in agricultural enterprises. The paper explores the various components of inventory management, including inventory management types, inventory management strategies, accounting role, cost analysis, and inventory management in agricultural enterprises, including raw materials, finished products, small inventory, and intangible assets like intellectual property and brand reputation. It emphasizes the importance of robust inventory management strategies to optimize resource use and protect valuable assets. The role of accounting in inventory management was highlighted, emphisizing the importance in ensuring accurate financial reporting, compliance and informed decision-making. In addition, different methods of calculating inventory costs are discussed, such as FIFO, LIFO and weighted average, taking into account their implications on inventory valuation and financial reporting.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:177053
Study programmeTitle: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics
Course: Accounting
Study programme type: university
Study level: graduate
Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2023-10-02 15:57:21