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undergraduate thesis
Sustav standardnih troškova i analiza odstupanja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:651687
Marković, Doroteja
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Marković, D. (2024). Sustav standardnih troškova i analiza odstupanja (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:651687

Marković, Doroteja. "Sustav standardnih troškova i analiza odstupanja." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:651687

Marković, Doroteja. "Sustav standardnih troškova i analiza odstupanja." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:651687

Marković, D. (2024). 'Sustav standardnih troškova i analiza odstupanja', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:651687

Marković D. Sustav standardnih troškova i analiza odstupanja [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:651687

D. Marković, "Sustav standardnih troškova i analiza odstupanja", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:651687

Metadata
TitleSustav standardnih troškova i analiza odstupanja
Title (english)Standard cost system and variance analysis
AuthorDoroteja Marković
MentorMarina Ercegović (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Sustav standardnih troškova omogućuje poduzećima planiranje, kontrolu i analizu troškova na temelju unaprijed određenih standarda, olakšavajući optimalno korištenje resursa. Iako nije široko primijenjen u Hrvatskoj zbog dominacije malih i srednjih poduzeća, sustav se koristi u većim poduzećima i razvijenim zemljama. Pruža prednosti poput pojednostavljenog vrednovanja zaliha i evidentiranja troškova, ali zahtijeva kontinuirani nadzor i prilagodbu standarda. Iako je uvođenje složeno i skupo, dugoročno donosi vrijedne informacije za poboljšanje poslovanja. Ključ uspjeha leži u stalnom praćenju, analizi i ažuriranju sustava.
Abstract (english)
The standard cost system enables companies to plan, control, and analyze costs based on predetermined standards, facilitating optimal resource utilization. Although not widely implemented in Croatia due to the dominance of small and medium-sized enterprises, the system is used in larger companies and developed countries. It offers advantages such as simplified inventory valuation and cost recording but requires continuous monitoring and adjustment of standards. While implementation is complex and costly, it provides valuable long-term information for business improvement. The key to success lies in constant monitoring, analysis, and updating of the system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:651687
Study programmeTitle: /
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2024-09-27 07:38:07