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master's thesis
Obračun troškova u proizvodnom poduzeću
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:892378
Gregurin, Mihaela
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Gregurin, M. (2024). Obračun troškova u proizvodnom poduzeću (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:892378

Gregurin, Mihaela. "Obračun troškova u proizvodnom poduzeću." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:892378

Gregurin, Mihaela. "Obračun troškova u proizvodnom poduzeću." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:892378

Gregurin, M. (2024). 'Obračun troškova u proizvodnom poduzeću', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:892378

Gregurin M. Obračun troškova u proizvodnom poduzeću [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:892378

M. Gregurin, "Obračun troškova u proizvodnom poduzeću", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:892378

Metadata
TitleObračun troškova u proizvodnom poduzeću
Title (english)Cost calculation in a manufacturing company
AuthorMihaela Gregurin
MentorIvana Dražić Lutilsky (mentor)
Committee memberSanja Broz Tominac (član povjerenstva)
Committee memberMartina Dragija Kostić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-10-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Troškovi u proizvodnji predstavljaju jedan od ključnih aspekata poslovanja svakog proizvodnog poduzeća. Precizno praćenje i upravljanje tim troškovima bitno je za donošenje ispravnih poslovnih odluka, optimizaciju resursa i maksimizaciju dobiti. Cilj ovog diplomskog rada je identificirati ključne komponente troškova, pojmovno definirati i klasificirati vrste troškova koje se javljaju u proizvodnom poduzeću, definirati i analizirati postojeće metode obračuna troškova, tradicionalne i suvremene, koje koriste proizvodna poduzeća te identificirati prednosti i nedostatke pojedine metode i predložiti optimalne metode koje će poduzeću omogućiti poboljšanje efikasnosti i konkurentnosti na tržištu. Tradicionalni sustav obračuna troškova jedan je od najstarijih sustava za obračun troškova proizvodnje gdje se indirektni ili opći troškovi proizvodnje raspoređuju na proizvode ili usluge na temelju jedne ili nekoliko baza. U tradicionalni sustav obračuna troškova ubraja se sustav obračuna troškova po radnom nalogu te procesni sustav obračuna troškova. Suvremene metode obračuna troškova razvijene su kao odgovor na složenost i unaprijeđenje suvremenih poslovnih procesa i nedostatke tradicionalnih metoda. Cilj suvremenih metoda je preciznija raspodjela troškova, optimizacija resursa i bolje donošenje odluka, a kao najpoznatija metoda javlja se metoda obračuna troškova prema aktivnostima ili Activity-Based Costing (ABC metoda). Obračun troškova u proizvodnji složen je, ali ključan aspekt poslovanja poduzeća iz proizvodne djelatnosti. Precizne i učinkovite metode obračuna troškova mogu značajno doprinijeti uspješnom poslovanju. Kroz analizu i primjer konkretnih podataka iz odabranog poduzeća, ovaj diplomski rad pružiti će uvid i praktične preporuke za poboljšanje upravljanja troškovima u proizvodnji.
Abstract (english)
Production costs represent one of the key aspects of the operations of any manufacturing company. Accurate tracking and management of these costs are essential for making sound business decisions, optimizing resources, and maximizing profits. The aim of this thesis is to identify the key components of costs, conceptually define and classify the types of costs that occur in a manufacturing company, define and analyze the existing cost accounting methods, both traditional and modern, used by manufacturing companies, and to identify the advantages and disadvantages of each method, as well as propose optimal methods that will enable the company to improve efficiency and competitiveness in the market. The traditional cost accounting system is one of the oldest systems for calculating production costs, where indirect or general production costs are allocated to products or services based on one or several bases. The traditional cost accounting system includes job costing and process costing systems. Modern cost accounting methods have been developed in response to the complexity and advancement of modern business processes and the shortcomings of traditional methods. The goal of modern methods is to allocate costs more accurately, optimize resources, and improve decision-making, with the most well-known method being Activity-Based Costing (ABC). Cost accounting in manufacturing is a complex but crucial aspect of business operations for companies in the manufacturing sector. Precise and efficient cost accounting methods can significantly contribute to successful business operations. Through the analysis and example of concrete data from a selected company, this thesis will provide insights and practical recommendations for improving cost management in production.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:892378
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-10-25 17:30:47