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undergraduate thesis
PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI
Požega: Polytehnic in Pozega, 2022. urn:nbn:hr:112:620705
Conjar, Matija
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Conjar, M. (2022). PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:620705

Conjar, Matija. "PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI." Undergraduate thesis, Polytehnic in Pozega, 2022. https://urn.nsk.hr/urn:nbn:hr:112:620705

Conjar, Matija. "PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI." Undergraduate thesis, Polytehnic in Pozega, 2022. https://urn.nsk.hr/urn:nbn:hr:112:620705

Conjar, M. (2022). 'PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI', Undergraduate thesis, Polytehnic in Pozega, accessed 06 January 2025, https://urn.nsk.hr/urn:nbn:hr:112:620705

Conjar M. PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2022 [cited 2025 January 06] Available at: https://urn.nsk.hr/urn:nbn:hr:112:620705

M. Conjar, "PRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI", Undergraduate thesis, Polytehnic in Pozega, Požega, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:112:620705

Metadata
TitlePRIMJENA ABC METODE OBRAČUNA TROŠKOVA I NJENE KORISTI
Title (english)ABC METHOD APPLICATION AND ITS BENEFITS
AuthorMatija Conjar
MentorIvana Mikić (mentor)
Committee memberMario Župan (predsjednik povjerenstva)
Committee memberIvana Mikić (član povjerenstva)
Committee memberKatarina Potnik Galić (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2022-01-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu se ukazuje na primjeru ABC metode u obračunu troškova i njene koristi. ABC metoda je važna u sustavu računovodstva i način na koji raspoređuje izravne i neizravne troškove na objekte proizvodnje (proizvodi i usluge), odnosno pojedinačnom proizvodu se dodjeljuju troškovi koje je on prouzročio, što pomaže razumijevanju kritičkih poslovnih informacija. Za obračun troškova i njene koristi važno je odrediti ključ po kojem će se raspoređivati troškovi na aktivnosti. U radu će se ukratko osvrnuti na vrste troškova te će se uvidjeti koje su razlike između tradicionalnih i suvremenih metoda obračuna troškova i njihove koristi s fokusom na metodu obračuna troškova po aktivnostima, odnosno ABC metoda. ABC metoda obračuna troškova će se primijeniti i izvršiti njena implementacija na postojećem primjeru.
Abstract (english)
This paper points to an example of the ABC method in costing and its benefits. The ABC method is an important method in the accounting system and which allocates direct and indirect costs to production facilities (products and services), ie the individual product is allocated the costs it has caused, which helps to understand critical business information. To calculate costs and its benefits, it is important to determine the key by which costs will be allocated to activities. The paper will briefly describe the types of costs and the differences between traditional and modern methods of costing and their benefits will be shown with a focus on the Activity Based Costing Method, or ABC method. The ABC costing method will be applied and implemented on an existing example.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:620705
Study programmeTitle: Professional study of Accounting
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 on2022-03-07 08:34:44