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undergraduate thesis
Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:668169
Zebić, Lorena
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Zebić, L. (2024). Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:668169

Zebić, Lorena. "Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:668169

Zebić, Lorena. "Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:668169

Zebić, L. (2024). 'Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 August 2024, https://urn.nsk.hr/urn:nbn:hr:148:668169

Zebić L. Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 August 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:668169

L. Zebić, "Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:668169

Metadata
TitleUsporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade
AuthorLorena Zebić
MentorSanja Broz Tominac (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-06-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Rukovođenje troškovima najbitniji je dio gospodarenja poduzećem te su zbog toga dobro odabrane metode od velike važnosti kako bi poduzeća dobila što precizniji izračun, te shodno tome efikasnije upravljali troškovima. Oni su nezaobilazni dio kontinuiranog rada svakog poduzeća. Tradicionalni oblici metode obračuna troškova bili su pogodni za standarde, okruženje u kojem su nastali no nakon njihove promjene uslijedila je i promjena strukture troškova. Danas tradicionalne metode imaju nizak stupanj točnosti s obzirom na porast općih troškova proizvodnje koji se ne raspodjeljuju jednoliko na gotove proizvode. Najpoznatiji suvremeni pristup obračuna troškova je ABC metoda, tj. metoda obračuna troškova prema aktivnostima. Ona je uklonila sve nedostatke tradicionalnih metoda te je omogućila da se opći troškovi proizvodnje usmjeravaju na proizvode, što daje učinkovitije informacije o tome s koliko troškova pojedine poslovne aktivnosti terete poslovanje. Na menadžmentu je da analizira uspješnost i primjenjivost same metode prema vrsti poslovanja kojom se poduzeće bavi.
Abstract (english)
Cost management is the most important part of managing a company, which is why well-chosen methods are of great importance in order for the company to get the most accurate calculation possible, and accordingly to manage costs more efficiently. They are an indispensable part of the continuous operation of every company. The traditional forms of the cost accounting method were suitable for the standards, the environment in which they were created, but their change was followed by a change in the cost structure. Today, traditional methods have a low degree of accuracy due to the increase in general production costs, which are not evenly distributed among the finished products. The best-known modern approach to cost accounting is the ABC method, i.e. the method of cost accounting according to activities. It removed all the shortcomings of traditional methods and enabled general production costs to be directed to products, which provides more effective information about the costs of individual business activities of cargo operations. At the management level, the success and applicability of the method itself is analyzed according to the type of business the company is engaged in.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:668169
Study programmeTitle: Business economics
Study programme type: professional
Study level: undergraduate
Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-06-28 11:33:28