Računovodstveno praćenje zaliha sirovina i materijala u poljoprivrednim poduzećima

master's thesis

• Title (english): Accounting treatment of stocks of raw materials and materials in agricultural companies
• Author: Antun Piršić
• Mentor: Sanja Broz Tominac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rad pruža sveobuhvatnu analizu praksi računovodstvenog praćenja zaliha u poljoprivrednim poduzećima. Rad istražuje različite komponente upravljanja zalihama, ulogu računovodstva, analizu troškova i metode izračuna troškova zaliha. Ispitivanjem ovih čimbenika, rad ima za cilj poboljšati razumijvanje i upravljanje zalihama u poljoprivrednim poduzećima. Autor kategorizira vrste zaliha koje se nalaze u poljoprivrednim poduzećima, uključujući sirovine, gotove proizvode, mali inventar i nematerijalnu imovinu poput intelektualnog vlasništva i ugleda robne marke. Naglašava se važnost robusnih strategija upravljanja zalihama za optimizaciju korištenja resursa i zaštitu vrijedne imovine. Istaknuta je uloga računovodstva u upravljanju zalihama, naglašavajući značaj u osiguravanju točnog financijskog izvještavanja, usklađenosti i informiranog donošenja odluka. Osim toga, raspravlja se o različitim metodama izračuna troškova zaliha, kao što su FIFO, LIFO i ponderirani prosjek, uzimajući u obzir njihove implikacije na vrednovanje zaliha i financijsko izvješčivanje.

Abstract (english)

The paper provides a comprehensive analysis of accounting inventory monitoring practices in agricultural enterprises. The paper explores the various components of inventory management, including inventory management types, inventory management strategies, accounting role, cost analysis, and inventory management in agricultural enterprises, including raw materials, finished products, small inventory, and intangible assets like intellectual property and brand reputation. It emphasizes the importance of robust inventory management strategies to optimize resource use and protect valuable assets. The role of accounting in inventory management was highlighted, emphisizing the importance in ensuring accurate financial reporting, compliance and informed decision-making. In addition, different methods of calculating inventory costs are discussed, such as FIFO, LIFO and weighted average, taking into account their implications on inventory valuation and financial reporting.

• Keywords: računovodstvo; praćenje zaliha; sirovine i materijali; upravljanje zalihama; metode obračuna troškova
• Keywords (english): accounting; inventory monitoring; raw materials and materials; inventory management; costing methods
• Language: croatian
• URN:NBN: urn:nbn:hr:148:177053
• Study programme: Title: 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 resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-10-02 15:57:21