Primjena tradicionalnog i suvremenog koncepta obračuna troškova u poduzeću proizvodne djelatnosti

undergraduate thesis

• Title (english): Application of traditional and modern cost accounting concepts in a manufacturing company
• Author: Laura Antičević
• 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

Abstract

Područje troškovnog računovodstva značajno se razvilo kako bi se prilagodio modernim poslovnim potrebama, osobito u proizvodnji. Tradicionalne metode, poput obračuna troškova po narudžbi, procesnih troškova i standardnog troška, omogućuju praćenje i raspodjelu troškova te pružaju temeljne tehnike za kontrolu troškova. Međutim, one imaju ograničenja u suvremenom poslovanju. Moderni pristupi, poput troškova temeljenih na aktivnostima (ABC), nude precizniju analizu troškova, dodjeljujući ih prema stvarnim aktivnostima i resursima. Ova metoda pomaže identificirati neučinkovitosti i omogućuje bolju alokaciju resursa. Lean računovodstvo, s fokusom na minimiziranje otpada i povećanje vrijednosti, podržava lean proizvodne procese, usmjeravajući troškove prema tokovima vrijednosti umjesto pojedinačnim proizvodima. Kombinacija tradicionalnih i modernih metoda omogućuje proizvodnim tvrtkama sveobuhvatan pristup upravljanju troškovima, što je ključno za postizanje konkurentske prednosti, smanjenje troškova i operativnu izvrsnost.

Abstract (english)

The field of costs accounting has evolved significantly to adapt to modern business needs, especially in manufacturing. Tradicional methods, such as job order costing, process costing and standard costing, enable tracking and allocation of costs and provide fundamental techniques for cost control. However, these methods have limitations in todays business enviroment. Modern approaches, such as Activity-Based Costing (ABC), offer more precise cost analysis by assigning costs based on actual activities and resources. This method helps identify inefficiencies and enables better resource allocation. Lean accounting, with its focus on minimizing waste and maximizing value, supports lean manufacturing processes by directing costs toward value streams rather than individual products. The combination of traditional and modern methods gives manufacturing companies a comprehensive approach to cost management, which is essential for gaining a competitive advantage, reducing costs and achieving operational excellence.

• Keywords: tradicionalne metode; suvremene metode; proizvodna djelatnost; troškovno računovodstvo
• Keywords (english): traditional methods; modern methods; manufacturing industry; cost accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:429461
• 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: Access restricted to authenticated users
• Created on: 2024-09-23 13:56:02