Praćenje troškova proizvodne djelatnosti u prehrambenoj industriji

undergraduate thesis

• Title (english): Monitoring the costs of production activities in the food industry
• Author: Mateja Jelica
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Praćenje i troškovno računovodstvo proizvodnje u prehrambenoj industriji igraju ključnu ulogu u osiguravanju učinkovitosti i profitabilnosti poslovanja. S obzirom na složenost i raznolikost prehrambene industrije, neophodno je precizno praćenje proizvodnih procesa i točno izračunavanje troškova. Ova potreba proizlazi iz specifičnih izazova u industriji, poput fluktuirajućih cijena sirovina, strogih regulatornih zahtjeva te kvarljivosti mnogih proizvoda. Kao rezultat toga, učinkoviti sustavi troškovnog računovodstva ključni su za održavanje konkurentske prednosti i dugoročne održivosti prehrambenih poduzeća. U procesu proizvodnje u prehrambenoj industriji postoji niz faza, uključujući nabavu sirovina, proizvodnju, pakiranje i distribuciju. Svaka od ovih faza nosi različite troškove koje je potrebno precizno pratiti i pravilno rasporediti kako bi se očuvalo ukupno financijsko zdravlje organizacije.

Abstract (english)

Monitoring and cost accounting of production in the food industry play a key role in ensuring business efficiency and profitability. Given the complexity and diversity of the food industry, precise monitoring of production processes and accurate calculation of costs is necessary. This need stems from specific challenges in the industry, such as fluctuating raw material prices, strict regulatory requirements and the perishability of many products. As a result, effective cost accounting systems are critical to maintaining the competitive advantage and long-term sustainability of food businesses. There are a number of stages in the production process in the food industry, including procurement of raw materials, production, packaging and distribution. Each of these stages carries different costs that need to be precisely tracked and properly allocated in order to preserve the overall financial health of the organization.

• Keywords: praćenje troškova; troškovno računovodstvo; prehrambena industrija
• Keywords (english): cost tracking; cost accounting; food industry
• Language: croatian
• URN:NBN: urn:nbn:hr:148:156676
• Study programme: Title: Business economics; 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: 2024-09-30 19:36:44