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master's thesis
Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:180857
Vuk, Helena
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

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Vuk, H. (2021). Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:180857

Vuk, Helena. "Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:180857

Vuk, Helena. "Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:180857

Vuk, H. (2021). 'Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:180857

Vuk H. Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:180857

H. Vuk, "Primjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:180857

Metadata
TitlePrimjena metode obračuna troškova pomoću aktivnosti na primjeru odabranog poduzeća
Title (english)Application of the activity-based costing method on the example of the selected company
AuthorHelena Vuk
MentorIvana Dražić Lutilsky (mentor)
Committee memberMirjana Hladika (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-06-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Suvremeno i dinamično poslovno okruženje utječe na promjenu strukture i ponašanja troškova u svakom poduzeću. S obzirom da tradicionalna metoda obračuna troškova iskazuje značajne nedostatke i postaje nepouzdana metoda u pružanju informacija o troškovima i cijeni koštanja, razvila se metoda obračuna troškova na temelju aktivnosti. ABC metoda osigurava kvalitetniji uvid u raspodjelu neizravnih troškova koji se nastoje što preciznije raspodijeliti na glavne nositelje te daje objektivniju, pravilniju i kvalitetniju valorizaciju učinaka. U ovom će se radu pokušati utvrditi djelotvornost ABC metode kao praktičnog rješenja za precizan obračun troškova u odabranom poduzeću te koji su prednosti i nedostaci njezine primjene. Također ovo istraživanje daje odgovor pomaže li ABC metoda u sveukupnom poboljšanju poslovanja analiziranog poduzeća te ukazuje li na nove spoznaje kojima se postižu napredovanja u sustavu upravljanja troškovima.
Abstract (english)
Dynamic and increasingly complex business environment changing behavior and cost structure in every company. Given that the traditional cost method shows significant disadvantages and is becoming an unreliable method in providing cost and expense information, an activity-based costing method has been developed. The ABC method provides a better insight into the allocation of indirect costs for which it seeks to allocate major stakeholders as accurately as possible, while providing objectivity, regularity, and better valorization of performance. This paper will attempt to determine the effectiveness of the ABC method as a practical solution for the exact costs in the selected company and also determine what are the advantages and disadvantages of its application. Also, this research provides an answer that helps the ABC method in the overall improvement of the business of the analyzed company and indicates new insights used to achieve improvements in the cost management system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:180857
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2021-06-09 14:45:50