Analiza obračuna troškova u prehrambenoj industriji

undergraduate thesis

• Title (english): Cost accounting analysis in the food industry
• Author: Ema Iveljić
• 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

Završni rad bavi se analizom obračuna troškova u prehrambenoj industriji, s posebnim naglaskom na metode raspodjele i utvrđivanja troškova unutar proizvodnih procesa. Prehrambena industrija ima ključnu ulogu u globalnom gospodarstvu te suočava se s brojnim izazovima, uključujući sve veću potrebu za održivom proizvodnjom. Precizan obračun troškova omogućava poduzećima optimizaciju resursa, smanjenje nepotrebnih troškova te povećanje konkurentnosti. U radu su detaljno razrađene metode vrednovanja zaliha, obračuna amortizacije te raspodjele općih troškova proizvodnje. Posebna pažnja posvećena je podjeli troškova prema prirodnim vrstama, vremenskom nastanku, obujmu proizvodnje te njihovoj ulozi u financijskim izvještajima. Rad također analizira izazove s kojima se suočavaju poduzeća u prehrambenoj industriji prilikom upravljanja troškovima i prilagodbe tržišnim promjenama. Glavni cilj rada je pružiti pregled ključnih metoda obračuna troškova, te identificirati čimbenike koji utječu na ukupne troškove proizvodnje.

Abstract (english)

This thesis focuses on the analysis of cost accounting in the food industry, with special emphasis on cost allocation methods and cost determination within production processes. The food industry plays a vital role in the global economy and faces numerous challenges, including the growing demand for sustainable production. Accurate cost accounting enables companies to optimize resources, reduce unnecessary costs, and increase competitiveness. The thesis thoroughly examines inventory valuation methods, depreciation accounting, and the allocation of overhead production costs. Special attention is given to the classification of costs by type, timing of occurrence, production volume, and their role in financial statements. The study also analyzes the challenges that food industry companies face when managing costs and adapting to market changes. The main goal of the thesis is to provide an overview of key cost accounting methods and identify factors that influence total production costs.

• Keywords: obračun troškova; prehrambena industrija; metoda vrednovanja zaliha; amortizacija; opći troškovi proizvodnje; optimizacija resursa; profitabilnost; održivost; financijski izvještaji; raspodjela troškova
• Keywords (english): cost accounting; food industry; inventory valuation methods; depreciation; overhead production costs; resource optimization; profitability; sustainability; financial statement; cost allocation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:828050
• 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 14:49:10