Računovodstveno praćenje i analiza zaliha sirovina i materijala

undergraduate thesis

• Title (english): Accounting treatment and analysis of raw materials
• Author: Valentina Božurić
• 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

Ovim završnim radom pružen je teoretski prikaz pojmovnog određenja zaliha gdje je objašnjena njihova svrha i uloga, vrste te priznavanje i mjerenje zaliha. Rad je usmjeren na zalihe sirovina i materijala, osobito na njihovu klasifikaciju, skladištenje, računovodstvenu evidenciju te dokumentaciju u poslovanju sa zalihama. Objašnjene su metode iskazivanja zaliha po stvarnom trošku nabave i po planskom trošku nabave. Predmet ovog završnog rada je pojmovno odrediti što su zalihe, zatim objasniti svrhu i ulogu zaliha. Nakon toga, objasniti vrste zaliha te navesti priznavanje i mjerenje zaliha prema Hrvatskim standardima financijskog izvještavanja 10 te prema Međunarodnim računovodstvenim standardima 2. Objasniti će se pojam zaliha sirovina i materijala te navesti njihova klasifikacija, na koji način se skladište, objasnit će se računovodstvena evidencija zaliha te dokumentacije u poslovanju sa zalihama. U posljednjoj cjelini navest će se metode iskazivanja zaliha sirovina i materijala, objasnit će se metode iskazivanja po stvarnom trošku nabave te prema planskom trošku nabave, te obrazloženje metoda prosječne ponderirane cijene te metode FIFO. Cilj ovoga rada je što bolje objasniti pojam zaliha te proširiti znanje o zalihama sirovina i materijala i proučiti metode iskazivanja zaliha sirovina i materijala.

Abstract (english)

This final work provides a theoretical presentation of the conceptual definition of inventories, where their purpose and role, types, and the recognition and measurement of inventories are explained. The work is focused on stocks of raw materials and materials, especially on their classification, storage, accounting records and documentation in dealing with stocks. The methods of reporting inventory at actual purchase cost and at planned purchase cost are explained. The subject of this final paper is to conceptually determine what stocks are, then to explain the purpose and role of stocks. After that, explain the types of stocks and state the recognition and measurement of stocks according to Croatian Financial Reporting Standards 10 and International Accounting Standards 2. The concept of stocks of raw materials and materials will be explained and their classification, how they are stored, accounting records of stocks will be explained and documentation in dealing with supplies. In the last unit, the methods of reporting stocks of raw materials and materials will be explained, and the methods of reporting at actual cost will be explained. Procurement and according to the planned cost of procurement, and the explanation of the weighted average price method and the FIFO method. The aim of this paper is to explain the concept of inventory as well as possible and to expand knowledge about the inventory of raw materials and materials and to study the methods of reporting the inventory of raw materials and materials.

• Keywords: zalihe sirovina i materijala; stvarni trošak nabave; planski trošak nabave; prosječna ponderirana cijena; metoda FIFO
• Keywords (english): stocks of raw materials and materials; actual purchase cost; planned purchase cost; weighted average price; FIFO method
• Language: croatian
• URN:NBN: urn:nbn:hr:148:241980
• Study programme: Title: /; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-20 15:04:01