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undergraduate thesis
STRUKTURA TROŠKOVA PROIZVODNJE
Vukovar: College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2017. urn:nbn:hr:150:639710
Bagarić, Ivona
University of Applied Sciences "Lavoslav Ružička" in Vukovar
Business Department

Institutional repository: Repository of University of Applied Sciences "Lavoslav Ružička" Vukovar

Cite this document

Bagarić, I. (2017). STRUKTURA TROŠKOVA PROIZVODNJE (Undergraduate thesis). Vukovar: University of Applied Sciences "Lavoslav Ružička" in Vukovar. Retrieved from https://urn.nsk.hr/urn:nbn:hr:150:639710

Bagarić, Ivona. "STRUKTURA TROŠKOVA PROIZVODNJE." Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, 2017. https://urn.nsk.hr/urn:nbn:hr:150:639710

Bagarić, Ivona. "STRUKTURA TROŠKOVA PROIZVODNJE." Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, 2017. https://urn.nsk.hr/urn:nbn:hr:150:639710

Bagarić, I. (2017). 'STRUKTURA TROŠKOVA PROIZVODNJE', Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:150:639710

Bagarić I. STRUKTURA TROŠKOVA PROIZVODNJE [Undergraduate thesis]. Vukovar: University of Applied Sciences "Lavoslav Ružička" in Vukovar; 2017 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:150:639710

I. Bagarić, "STRUKTURA TROŠKOVA PROIZVODNJE", Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, Vukovar, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:150:639710

Metadata
TitleSTRUKTURA TROŠKOVA PROIZVODNJE
Title (english)STRUCTURE OF PRODUCTION COSTS
AuthorIvona Bagarić
MentorSlobodan Stojanović (mentor)
Committee memberSandra Mrvica Mađarac (predsjednik povjerenstva)
Committee memberSlobodan Stojanović (član povjerenstva)
Committee memberŽeljko Sudarić (član povjerenstva)
GranterUniversity of Applied Sciences "Lavoslav Ružička" in Vukovar
(Business Department)
Vukovar
Defense date and country2017-10-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svaki proces proizvodnje ili proces pružanja usluga sa sobom nosi određene rashode koje objašnjavamo nekim oblikom troška. Troškovi su vrijednosni izraz utrošenih činitelja proizvodnje. Troškove dijelimo prema (1) porijeklu (materijalni, troškovi rada, troškovi stalnih sredstava, (2) izvoru (glavne prirodne vrste, ostale prirodne vrste), (3) složenosti strukture (jednostavni, složeni), (4) razini opsega proizvodnje (stalni i varijabilni) i sl. Ukupni troškovi se sastoje od troškova koji su stalni (nepromjenjivi) te od varijabilnih troškova koji se mijenjaju ovisno o razini opsega proizvodnje. Prosječni troškovi označavaju ukupne troškove po jedinici proizvodnje. Kako bi bili konkurentni na tržištu poduzetnici pokušavaju smanjiti troškove te često zapošljavaju menadžere koji se bave troškovnim vodstvom. Troškovno vodstvo u prvi plan stavlja troškove poslovanja, a cilj je navedene strategije nadvisiti konkurente u proizvodnji proizvoda i usluga najnižim troškovima. Na primjeru poduzeća Modus d.o.o. prikazat ćemo strukturu ukupnih troškova te analizirati kretanje troškova u razdoblju od 2015. do 2016. godine.
Abstract (english)
Every production process or process of providing services carries along certain expenses which can be explained with various forms of costs. Costs are the value of production factors that were used. Costs are divided according to (1) origin (material, labor costs, cost of fixed assets), (2) source (main natural species, other natural species), (3) structure complexity (simple, complex), (4) production volume level (fixed and variable). The total costs consist of costs that are permanent (fixed) and variable costs that vary depending on the production volume level. Average costs are the total cost per unit of production. In order to be competitive in the market, entrepreneurs are trying to reduce costs and often hire cost managers. Cost management highlights operating costs in order to outperform competitors in production of products and services with lowest cost. Using the example of the company Modus d.o.o. we will show the structure of total costs and analyze cost movements in the period from year 2015. to 2016.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:150:639710
Study programmeTitle: Trade
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-10-16 09:40:50