Računovodstveno praćenje troškova poduzeća

undergraduate thesis

• Title (english): Accounting monitoring of company costs
• Author: Lucija Jelena Butalja
• 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

Poduzeća imaju različite vrste troškova. Trošak je vrsta izdatka koji teče kroz račun
dobiti i gubitka i oduzima se od prihoda da bi se dobio neto prihod. Zbog načela nastanka
događaja u računovodstvu, rashodi se priznaju kada nastanu, a ne nužno kada su plaćeni.
Računovodstvo troškova predstavlja oblik u menadžerskom računovodstvu. Navedeno
računovodstvo usmjereno je na obuhvaćanje ukupnih troškova proizvodnje u poduzećima kroz
procjenu varijabilnih troškova. To se odnosi na sve korake proizvodnje kao i fiksne troškove
poput troškova najma. Računovodstvo troškova je najkorisnije za interni menadžment u
poduzećima. Računovodstvo troškova osigurava upravi društva podatke o troškovima
određenih proizvoda, zaliha, aktivnosti ili funkcija u društvu te uspoređuje stvarne troškove s
unaprijed određenim veličinama. Jadran-galenski laboratorij d.d. je značajan igrač u industriji
farmaceutskih preparata u Republici Hrvatskoj. Kao jedan od tri najveća proizvođača, djeluje
u konkurentnom okruženju zajedno s drugim velikim kompanijama poput Belupo d.d. i Plive
d.o.o. Njihova klasifikacija kao velikog poduzetnika prema iznosu ukupne aktive, prihoda i
broju zaposlenih ukazuje na značajnu ekonomsku moć i potencijal za daljnji rast. Upravljanje
troškovima poslovanja ključno je za uspjeh svake tvrtke jer izravno utječe na profitabilnost i
konkurentnost. Proaktivan pristup omogućuje menadžerima ne samo praćenje postojećih
troškova, već i anticipiranje budućih troškova i razvijanje strategija za njihovo smanjenje ili
optimizaciju. Ovaj pristup uključuje analizu troškova tijekom cijelog ciklusa proizvodnje, kao
i procjenu svih aktivnosti povezanih s proizvodima i uslugama.

Abstract (english)

Businesses have different types of costs. An expense is a type of expense that flows
through the income statement and is subtracted from income to get net income. Due to the
accrual principle in accounting, expenses are recognized when they are incurred, not necessarily
when they are paid. Cost accounting is a form of managerial accounting. The mentioned
accounting is aimed at covering the total costs of production in companies through the
estimation of variable costs. This applies to all production steps as well as fixed costs such as
rental costs. Cost accounting is most useful for internal management in companies. Cost
accounting provides the company's management with data on the costs of specific products,
supplies, activities or functions in the company and compares actual costs with predetermined
values. Jadran-galenski laboratory d.d. is a significant player in the pharmaceutical industry in
the Republic of Croatia. As one of the three largest manufacturers, it operates in a competitive
environment together with other large companies such as Belupo d.d. and Plive d.o.o. Their
classification as a large entrepreneur according to the amount of total assets, income and number
of employees indicates significant economic power and potential for further growth. Managing
business costs is critical to the success of any company because it directly affects profitability
and competitiveness. A proactive approach allows managers not only to monitor existing costs,
but also to anticipate future costs and develop strategies for their reduction or optimization. This
approach includes the analysis of costs throughout the production cycle, as well as the
evaluation of all activities related to products and services.

• Keywords: troškovi; računovodstvo troškova; Jadran-galenski laboratorij d.d.; upravljanje troškovima
• Keywords (english): costs; cost accounting; Jadran-galenski laboratorij d.d.; cost management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:794113
• 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: 2024-10-01 08:41:35