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undergraduate thesis
Analiza obračuna troškova u prehrambenoj industriji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:828050
Iveljić, Ema
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Iveljić, E. (2024). Analiza obračuna troškova u prehrambenoj industriji (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:828050

Iveljić, Ema. "Analiza obračuna troškova u prehrambenoj industriji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:828050

Iveljić, Ema. "Analiza obračuna troškova u prehrambenoj industriji." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:828050

Iveljić, E. (2024). 'Analiza obračuna troškova u prehrambenoj industriji', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:828050

Iveljić E. Analiza obračuna troškova u prehrambenoj industriji [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:828050

E. Iveljić, "Analiza obračuna troškova u prehrambenoj industriji", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:828050

Metadata
TitleAnaliza obračuna troškova u prehrambenoj industriji
Title (english)Cost accounting analysis in the food industry
AuthorEma Iveljić
MentorSanja Broz Tominac (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Završni rad bavi se analizom obračuna troškova u prehrambenoj industriji, s posebnim naglaskom na metode raspodjele i utvrđivanja troškova unutar proizvodnih procesa. Prehrambena industrija ima ključnu ulogu u globalnom gospodarstvu te suočava se s brojnim izazovima, uključujući sve veću potrebu za održivom proizvodnjom. Precizan obračun troškova omogućava poduzećima optimizaciju resursa, smanjenje nepotrebnih troškova te povećanje konkurentnosti. U radu su detaljno razrađene metode vrednovanja zaliha, obračuna amortizacije te raspodjele općih troškova proizvodnje. Posebna pažnja posvećena je podjeli troškova prema prirodnim vrstama, vremenskom nastanku, obujmu proizvodnje te njihovoj ulozi u financijskim izvještajima. Rad također analizira izazove s kojima se suočavaju poduzeća u prehrambenoj industriji prilikom upravljanja troškovima i prilagodbe tržišnim promjenama. Glavni cilj rada je pružiti pregled ključnih metoda obračuna troškova, te identificirati čimbenike koji utječu na ukupne troškove proizvodnje.
Abstract (english)
This thesis focuses on the analysis of cost accounting in the food industry, with special emphasis on cost allocation methods and cost determination within production processes. The food industry plays a vital role in the global economy and faces numerous challenges, including the growing demand for sustainable production. Accurate cost accounting enables companies to optimize resources, reduce unnecessary costs, and increase competitiveness. The thesis thoroughly examines inventory valuation methods, depreciation accounting, and the allocation of overhead production costs. Special attention is given to the classification of costs by type, timing of occurrence, production volume, and their role in financial statements. The study also analyzes the challenges that food industry companies face when managing costs and adapting to market changes. The main goal of the thesis is to provide an overview of key cost accounting methods and identify factors that influence total production costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:828050
Study programmeTitle: /
Study programme type: professional
Study level: undergraduate
Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
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Created on2024-09-20 14:49:10