Troškovi u proizvodnom sektoru i utjecaj metoda njihova vrednovanja na uspješnost poslovanja

master's thesis

• Title (english): Costs in manufacturing sector and the impact of their valuation methods on business success
• Author: Marijana Špehar
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Odvijanjem bilo kakvih poslovnih aktivnosti u poduzeću, nastat će trošak. Stoga se troškovi u poduzeću konstantno iznova stvaraju i prisutni su tijekom obavljanja bilo kakvih radnji u poduzeću. Predstavljaju novčani izraz svih elemenata prisutnih i korištenih u poslovnom procesu prilikom stvaranja učinaka, odnosno proizvoda ili usluga. Navedeno ukazuje na to kako su troškovi vrlo važan segment poslovanja poduzeća te ih je iz tog razloga potrebno konstantno pratiti, nadzirati i adekvatno njima upravljati. Za adekvatno računovodstveno praćenje i razumijevanje troškova potrebno je poznavati strukturu te teoriju i zakonitosti troškova. Troškove je moguće razvrstavati i pratiti na više načina s ciljem postizanja željenih rezultata i stjecanja statusa uspješnog poduzeća. Mogućnosti praćenja i upravljanja troškovima prikazano je na primjeru poduzeća Kraš d.d. Riječ je o poduzeću koje pripada jednoj od najprofitabilnijih industrijskih grana proizvodnog sektora u Republici Hrvatskoj. Razmatranjem troškova cilj je utvrditi trendove i strukturu kretanja troškova kroz određeni vremenski period. To je prvi korak ka odlučivanju o primjeni određenih metoda vrednovanja i upravljanja troškovima. Troškovi proizvodnih poduzeća složeniji su te je samim time i njihovo praćenje kompleksnije. Troškove je moguće vrednovati koristeći različite metode. Promjenom nekih od metoda vrednovanja troškova moguće je postići drugačiju sliku o financijskom rezultatu i uspješnosti poslovanja poduzeća. Navedeno je moguće samo ukoliko se promatra kratki rok. U dugom vremenskom roku način obračunavanja troškova nema utjecaj na uspješnost poslovanja poduzeća.

Abstract (english)

By conducting any business activities in the company, a cost will be incurred. Therefore, costs in the company are constantly re-created and are present during the performance of any actions in the company. They represent the monetary expression of all elements present and used in the business process. This indicates that costs are a very important segment of the company's business and for this reason they need to be constantly monitored, supervised and adequately managed. For adequate accounting monitoring and understanding of costs, it is necessary to know the structure and theory and legality of costs. Costs can be classified and monitored in several ways in order to achieve the desired results and gain the status of a successful company. The possibilities of monitoring and managing costs are shown on costs of the company Kraš. It is a company that belongs to one of the most profitable industries in the manufacturing sector in the Republic of Croatia. By considering costs, the goal is to determine trends and the structure of cost movements over a certain period of time. This is the first step towards deciding on the application of certain valuation and cost management methods. The costs of manufacturing companies are more complex and therefore their monitoring is more complex. Costs can be valued using a variety of methods. It is possible to achieve a different picture of the financial result and performance of companies in the manufacturing sector by changing some of the methods of valuing certain types of costs. This is possible only if a short period of time is observed. In the long term, the method of calculating costs has no impact on the business success.

• Keywords: proizvodni sektor; praćenje troškova; troškovno računovodstvo; metode vrednovanja troškova; uspješnost poslovanja poduzeća
• Keywords (english): manufacturing sector; cost monitoring; cost accounting; cost valuation methods; business success
• Language: croatian
• URN:NBN: urn:nbn:hr:148:553383
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-06-29 07:55:20