Usporedba tradicionalne i ABC metode obračuna troškova u farmaceutskoj industriji

master's thesis

• Title (english): Comparison of traditional and ABC methods - cost calculation in pharmaceutical industry
• Author: Bruno Horvatić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-10-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog rada je predstaviti tradicionalne i suvremene metode obračuna troškova, opisati ključne karakteristike te objasniti njihove prednosti i nedostatke. Istražuje se utjecaj navedenih metoda na točnost izračuna troškova proizvoda iz farmaceutske industrije te njihov doprinos učinkovitijem upravljanju troškovima i boljoj optimizaciji resursa. Tradicionalne metode obračuna troškova koriste se u manjim poslovnim subjektima radi njihove jednostavne primjene. Međutim, takvi sustavi iskazuju značajne nedostatke koji se očituju kroz neadekvatno vrjednovanje proizvoda, što može uzrokovati formiranje nekonkurentne prodajne cijene proizvoda te pogrešnu ocjenu profitabilnosti proizvoda. Kao rješenje ovog problema pojavila se metoda temeljena na aktivnostima, odnosno ABC metoda obračuna troškova. Navedena metoda pruža precizniju raspodjelu općih troškova proizvodnje, što omogućuje objektivniju procjenu troškova proizvodnje pojedinog proizvoda. S novim zahtjevima tržišta i potencijalnih kupaca, poduzeća su se morala prilagoditi tržištu istraživanjem ciljnih prodajnih cijena kako bi mogli utvrditi visinu dopuštenih troškova proizvodnje. U suvremenom poslovnom okruženju kojeg karakteriziraju rastuća konkurencija i tehnološke promjene, precizne informacije o proizvodnim troškovima označavaju ključni faktor u postizanju uspjeha poduzeća.

Abstract (english)

The aim of this thesis is to introduce traditional and modern methods of cost accounting, describe key characteristics, and explain their advantages and disadvantages. The thesis explores the influence of the mentioned methods on the accuracy of cost calculation of products from the pharmaceutical industry, as well as their contribution to more effective cost management and better optimization of resources. Traditional cost accounting methods are used in smaller businesses due to their simple implementation. However, such systems show significant shortcomings that are manifested through inadequate product valuation, which can cause the formation of an uncompetitive product sales price and a wrong assessment of the product's profitability. As a solution to this problem, a method based on activities, or the ABC method of costing, appeared. The mentioned method provides a more precise distribution of general production costs, which enables a more objective assessment of the production costs of an individual product. With the market's and potential customers' new demands, companies had to adapt to the market by researching target sales prices in order to be able to determine the level of allowable production costs. In the modern business environment characterized by increasing competition and technological changes, accurate information about production costs is a key factor in achieving company success.

• Keywords: tradicionalne metode obračuna troškova; suvremene metode obračuna troškova; obračun troškova; ABC metoda; farmaceutska industrija
• Keywords (english): traditional cost accounting methods; modern cost accounting methods; cost accounting; ABC method; pharmaceutical industry
• Language: croatian
• URN:NBN: urn:nbn:hr:148:644287
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-10-24 16:51:00