Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade

undergraduate thesis

• Author: Lorena Zebić
• Mentor: Sanja Broz Tominac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rukovođenje troškovima najbitniji je dio gospodarenja poduzećem te su zbog toga dobro odabrane metode od velike važnosti kako bi poduzeća dobila što precizniji izračun, te shodno tome efikasnije upravljali troškovima. Oni su nezaobilazni dio kontinuiranog rada svakog poduzeća. Tradicionalni oblici metode obračuna troškova bili su pogodni za standarde, okruženje u kojem su nastali no nakon njihove promjene uslijedila je i promjena strukture troškova. Danas tradicionalne metode imaju nizak stupanj točnosti s obzirom na porast općih troškova proizvodnje koji se ne raspodjeljuju jednoliko na gotove proizvode. Najpoznatiji suvremeni pristup obračuna troškova je ABC metoda, tj. metoda obračuna troškova prema aktivnostima. Ona je uklonila sve nedostatke tradicionalnih metoda te je omogućila da se opći troškovi proizvodnje usmjeravaju na proizvode, što daje učinkovitije informacije o tome s koliko troškova pojedine poslovne aktivnosti terete poslovanje. Na menadžmentu je da analizira uspješnost i primjenjivost same metode prema vrsti poslovanja kojom se poduzeće bavi.

Abstract (english)

Cost management is the most important part of managing a company, which is why well-chosen methods are of great importance in order for the company to get the most accurate calculation possible, and accordingly to manage costs more efficiently. They are an indispensable part of the continuous operation of every company. The traditional forms of the cost accounting method were suitable for the standards, the environment in which they were created, but their change was followed by a change in the cost structure. Today, traditional methods have a low degree of accuracy due to the increase in general production costs, which are not evenly distributed among the finished products. The best-known modern approach to cost accounting is the ABC method, i.e. the method of cost accounting according to activities. It removed all the shortcomings of traditional methods and enabled general production costs to be directed to products, which provides more effective information about the costs of individual business activities of cargo operations. At the management level, the success and applicability of the method itself is analyzed according to the type of business the company is engaged in.

• Keywords: troškovi; tradicionalne metode; ABC metoda; menadžment
• Keywords (english): costs; traditional methods; ABC method; management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:668169
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
• Type of resource: Text
• File origin: Reformatted digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-28 11:33:28