Primjena standardnih troškovnih metoda u knjigovodstvu proizvodnje u Hrvatskoj

undergraduate thesis

• Title (english): The methods of cost accounting in the Croatian production sector
• Author: Frana Botica
• Mentor: Sanja Broz Tominac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj rad analizira primjenu standardnih troškovnih metoda u knjigovodstvu proizvodnje u Hrvatskoj. Istražuje se uloga ovih metoda u upravljanju troškovima i optimizaciji poslovanja. Fokus je na tehnikama obračuna troškova, kao što su varijabilni i fiksni troškovi, te njihov utjecaj na financijsko izvještavanje. Studija uključuje i analizu relevantnih primjera iz prakse te usklađenost s hrvatskim računovodstvenim standardima. Rad naglašava važnost točnog praćenja troškova u proizvodnim tvrtkama za učinkovito donošenje poslovnih odluka.

Abstract (english)

This paper analyzes the application of standard costing methods in production accounting in Croatia. It examines the role of these methods in cost management and business optimization. The focus is on cost calculation techniques, such as variable and fixed costs, and their impact on financial reporting. The study includes an analysis of relevant practical examples and compliance with Croatian accounting standards. The paper emphasizes the importance of accurate cost tracking in manufacturing companies for effective business decision-making.

• Keywords: standardne troškovne metode; knjigovodstvo proizvodnje; upravljanje troškovima; optimizacija poslovanja; varijabilni troškovi; fiksni troškovi; financijsko izvještavanje
• Keywords (english): standard costing methods; production accounting; cost management; business optimization; variable costs; fixed costs; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:682270
• Study programme: Title: /; 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: Access restricted to authenticated users
• Created on: 2024-09-20 13:58:51