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master's thesis
Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:454828
Ćaćić, Tomislav
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Ćaćić, T. (2019). Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:454828

Ćaćić, Tomislav. "Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:454828

Ćaćić, Tomislav. "Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:454828

Ćaćić, T. (2019). 'Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 17 February 2025, https://urn.nsk.hr/urn:nbn:hr:148:454828

Ćaćić T. Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2025 February 17] Available at: https://urn.nsk.hr/urn:nbn:hr:148:454828

T. Ćaćić, "Implementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:454828

Metadata
TitleImplementacija ABC metode obračuna troškova na primjeru uslužnog poduzeća
Title (english)Implementation of activity-based costing method on the case of a service company
AuthorTomislav Ćaćić
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
Tema ovog diplomskog rada je upravljanje troškovima na temelju aktivnosti (ABC metoda) koja predstavlja suvremenu metodu računovodstva troškova. ABC metoda primarno je razvijena u proizvodnim poduzećima kao posljedica automatizacije proizvodnih procesa. Danas pak sve više uslužnih subjekata uvodi ABC metodu kao metodu važnu za utvrđivanje troška usluge. Glavni cilj istraživanja u ovom radu je analizirati primjenu ABC metode na primjeru uslužnog poduzeća. Ciljevi su također prikazati specifičnosti računovodstva troškova, kao i definirati pojam i prikazati specifičnosti ABC metode u uslužnim poduzećima. Rezultati empirijskog istraživanja pružit će uvid u prednosti i nedostatke integracije ABC metode u uslužnom sektoru. Takav uvid može biti dobra polazišna točka u promišljanju poboljšanja upravljanja troškovima u drugim poduzećima.
Abstract (english)
The subject of this graduate thesis is Activity-Based Costing (ABC method), which is a modern cost accounting method. The ABC method is primarily developed in manufacturing companies as a result of the automation of production processes. Today, however, more and more service entities are introducing the ABC method as a method important for determining the cost of a service. The main aim of the research in this paper is to analyze the application of the ABC method to the example of a service company. The goals are also to outline the specifics of cost accounting, as well as to define the term and to outline the specifics of the ABC method in service companies. The results of the empirical research will provide insight into the advantages and disadvantages of integrating the ABC method in the service sector. Such insight can be a good starting point in thinking about improving cost management in other businesses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:454828
Study programmeTitle: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics
Course: Accounting
Study programme type: university
Study level: graduate
Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
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 14:50:06