Sustav obračuna troškova u proizvodnoj djelatnosti

master's thesis

• Title (english): Cost accounting system in production activity
• Author: Matea Kalić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Suvremeno poslovno okruženje je dinamično i neprestano se razvija što utječe na promjenu strukture i ponašanja troškova u svakom poduzeću. Analiza klasifikacije troškova prema različitim kriterijima, kao što su vrijeme nastanka, funkcije, položaj u financijskim izvještajima, nositelji, ponašanje na promjenu razine aktivnosti, značajnost za donošenje poslovnih odluka i mogućnost kontrole, omogućuje dublje razumijevanje utjecaja troškova na organizacijske procese. Tradicionalne metode obračuna troškova, kao što su obračun troškova po radnom nalogu i procesni sustav obračuna troškova iskazuju značajne nedostatke i postaju nepouzdane metode u pružanju informacija o troškovima i cijeni koštanja. Kako bi se to pokušalo ispraviti razvila se metoda obračuna troškova na temelju aktivnosti. ABC metoda osigurava kvalitetniji uvid u raspodjelu neizravnih troškova koji se nastoje što preciznije raspodijeliti na glavne nositelje te daje objektivniju, pravilniju i kvalitetniju valorizaciju učinaka. Iz ovoga rada može se zaključiti da obračun troškova ostaje ključan za donošenje poslovnih odluka. Pravilan obračun troškova omogućuje organizacijama optimizaciju resursa, povećanje konkurentnosti i postizanje financijskog uspjeha. Važno je odabrati metodu obračuna troškova koja najbolje odgovara specifičnostima pojedine organizacije. Kontinuirano istraživanje i primjena novih metoda obračuna troškova su ključni za uspješno upravljanje troškovima u suvremenom poslovnom okruženju i postizanje održive konkurentske prednosti.

Abstract (english)

The modern business environment is dynamic and constantly evolving, which affects the change in the structure and behavior of costs in every company. Analysis of the classification of costs according to various criteria, such as time of creation, functions, position in financial statements, bearers, behavior to change the level of activity, significance for making business decisions and the possibility of control, enables a deeper understanding of the impact of costs on organizational processes. Traditional costing methods, such as work order costing and the process costing system, show significant shortcomings and become unreliable methods in providing information on costs and cost price. In order to try to correct this, an activity-based costing method was developed. The ABC method ensures a better insight into the distribution of indirect costs, which are distributed as precisely as possible to the main carriers, and provides a more objective, correct and high-quality valorization of the effects. From this work, it can be concluded that cost accounting remains crucial for making business decisions. Proper cost accounting enables organizations to optimize resources, increase competitiveness and achieve financial success. It is important to choose a costing method that best suits the specifics of an individual organization. Continuous research and application of new cost accounting methods are key to successful cost management in the modern business environment and achieving a sustainable competitive advantage.

• Keywords: trošak; obračun troškova; tradicionalne metode; ABC metoda
• Keywords (english): cost; cost accounting; traditional methods; ABC method
• Language: croatian
• URN:NBN: urn:nbn:hr:148:604941
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-18 12:09:39