Utjecaj primjene metoda vrednovanja zaliha proizvodnje i gotovih proizvoda na uspješnost poslovanja proizvodnog poduzeća

undergraduate thesis

• Title (english): Impact of the application of different methods of valuation of production stocks and finished products to the performance of the manufacturing company
• Author: Nikolina Duić
• Mentor: Mirjana Hladika (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Nakon proizvodnje proizvoda, svaki menadžer proizvodnog poduzeća mora pravilno odrediti koliki se iznos nastalih troškova evidentira u vrijednost zaliha proizvodnje i gotovih proizvoda, a koliki iznos nastalih troškova se evidentira rashodom razdoblja u trenutku nastanka. U cilju pravilne alokacije troškova i što preciznijeg utvrđivanja utjecaja proizvodnje proizvoda na uspješnost poslovanja proizvodnog poduzeća, menadžer sastavlja izvještaje o dobiti prema metodama vrednovanja zaliha proizvodnje i gotovih proizvoda. Postoje dvije metode vrednovanja zaliha proizvodnje i gotovih proizvoda, a to su metoda ukupnih troškova (apsorpcijska metoda, metoda potpunih troškova) i metoda varijabilnih troškova (varijabilna metoda, metoda direktnih troškova). Glavna razlika između metode ukupnih troškova i metode varijabilnih troškova je način tretiranja fiksnih općih troškova proizvodnje. Kod metode ukupnih troškova fiksni opći troškovi proizvodnje kapitaliziraju se u vrijednost zaliha proizvodnje i gotovih proizvoda u iznosu iskorištenosti kapaciteta, a kod metode varijabilnih troškova fiksni opći troškovi proizvodnje postaju rashodom razdoblja u trenutku nastanka. Također, mogući su i različiti odnosi između količine proizvodnje i količine prodaje. Naime, količina proizvodnje može biti jednaka količini prodaje, može biti veća od količine prodaje, a može biti manja od količine prodaje. Prema tome, sastavljanjem izvještaja o dobiti prema metodama vrednovanja zaliha proizvodnje i gotovih proizvoda za proizvod kojeg se promatra, ovisno o odnosu između količine proizvodnje i količine prodaje, mogu se dobiti različiti iznosi dobiti prije oporezivanja. Analiza strukture troškova u radu je prikazana uz pomoć tri radna naloga proizvodnog poduzeća BerlinerLuft. Tehnika d.o.o.. Uz pomoć analize strukture troškova u radu je objašnjena važnost sastavljanja izvještaja o dobiti prema metodi ukupnih troškova i prema metodi varijabilnih troškova za svaki proizvedeni proizvod.

Abstract (english)

After the production of the product, every manager of the manufacturing company must correctly determine how much of the incurred costs is recorded in the value of production stocks and finished products, and how much of the incurred costs is recorded as an expense of the period at the time of occurrence. To properly allocate costs and determine as accurately as possible the impact of product production on the success of the manufacturing company, the manager prepares income statements according to methods of valuation of production stocks and finished products. There are two methods of valuing production stocks and finished products, and these are the total cost method (absorption method, full cost method) and the variable cost method (variable method, direct cost method). The main difference between the total cost method and the variable cost method is how fixed manufacturing overhead costs are treated. With the total cost method, fixed manufacturing overhead costs are capitalized in the value of production stocks and finished products in the amount of capacity utilization, and with the variable cost method, fixed manufacturing overhead costs become an expense of the period at the time of occurrence. Also, different relationships between the production volume and sales volume are possible. Namely, the amount of production can be equal to the amount of sales, it can be greater than the amount of sales, and it can be less than the amount of sales. Thus, by compiling income statements according to methods of valuation of productions stocks and finished products for the product in question, depending on the relationship between the production volume and the sales volume, different amounts of profits before taxation can be realized. The analysis of the cost structure is presented in the thesis with the help of three manufacturing orders from the production company BerlinerLuft. Tehnika d.o.o.. With the help of the analysis of the cost structure, the thesis explains the importance of drawing up income statements according to the total cost method and the variable cost method for each manufactured product.

• Keywords: vrijednost zaliha proizvodnje i gotovih proizvoda; rashod razdoblja u trenutku nastanka; izvještaji o dobiti; metoda ukupnih troškova; metoda varijabilnih troškova; fiksni opći troškovi proizvodnje; količina proizvodnje; količina prodaje; različiti iznosi dobiti prije oporezivanja; BerlinerLuft. Tehnika d.o.o.
• Keywords (english): the value of production stocks and finished products; an expense of the period at the time of occurrence; income statements; the total cost method; the variable cost method; fixed manufacturing overhead costs; production volume; sales volume; different amounts of profits before taxation; BerlinerLuft. Tehnika d.o.o.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:938637
• 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: Born digital
• Access conditions: Open access
• Created on: 2024-09-11 09:55:33