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master's thesis
Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:435403
Fricki, Iva
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Fricki, I. (2019). Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:435403

Fricki, Iva. "Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:435403

Fricki, Iva. "Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:435403

Fricki, I. (2019). 'Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:435403

Fricki I. Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:435403

I. Fricki, "Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:435403

Metadata
TitleRačunovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća
Title (english)Cost accounting and cost calculate by manufacturing order in a textile industry enterprise
AuthorIva Fricki
MentorIvana Dražić Lutilsky (mentor)
Committee memberHrvoje Perčević (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2019-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj rada je praćenje troškova poslovanja od njegova ulaza do njegova izlaza i prikaz obračuna troškova po radnom nalogu na promatranom tekstilnom poduzeću. Izvori podataka su isključivo iz sekundarnih izvora, a glavni izvor podataka su podaci prikupljeni od promatranoga poduzeća. Temeljna podjela troškova je podjela po prirodnim vrstama i omogućuje utvrđivanje svrhe zbog koje su troškovi nastali. Računovodstvo troškova namijenjeno je za interne potrebe i nije uređeno posebnim zakonima. Klasični koncept obračuna troškova predstavlja metodologiju računovodstvenog planiranja, identificiranja, praćenja i alokacije troškova u cilju određivanja troškova proizvodnje za svaki pojedini proizvod ili određene vrste proizvoda. Postoje četiri klasična koncepta obračuna troškova, a to su: sustav obračuna troškova po radnom nalogu, procesni sustav obračuna troškova, obračun po standardnim troškovima i obračun po varijabilnim troškovima. Klasični koncepti obračuna troškova ne pružaju očekivane rezultate i nisu baš pouzdane. Veliki problem je visoka jedinična cijena proizvoda i konkurencija koja nudi nekvalitetnu uvezenu robu i čija je jedinična cijena proizvoda vrlo niska.
Abstract (english)
The aim of this paper is to monitor the operating expense from its entry to its output and to show the calculation of cost per work order on the example of the observed textile company. Data sources are taken exclusively from secondary sources and the main data source are the figures collected by the observed company. The fundamental division of costs is the division into natural types and it allows us to determine for what purpose the costs occurred. Cost accounting is intended for internal purposes and it is not regulated by specific laws. The classic concept of cost accounting represents the methodology of accounting planning, identifying, tracking and allocation of costs in order to determine the cost of production for each individual product or specific types of products. There are four classic concepts of cost accounting and those are: manufacturing order cost system, process cost system, standard cost accounting system and variable cost accounting. The classic concepts of cost accounting do not provide the expected results and are not very reliable. The high unit price is a big problem, as well as the competition that offers low quality imported goods and whose unit price of the product is very low.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:435403
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/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 on2019-09-26 10:25:59