Obračun troškova u proizvodnom poduzeću

master's thesis

• Title (english): Cost calculation in a manufacturing company
• Author: Mihaela Gregurin
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (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

Troškovi u proizvodnji predstavljaju jedan od ključnih aspekata poslovanja svakog proizvodnog poduzeća. Precizno praćenje i upravljanje tim troškovima bitno je za donošenje ispravnih poslovnih odluka, optimizaciju resursa i maksimizaciju dobiti. Cilj ovog diplomskog rada je identificirati ključne komponente troškova, pojmovno definirati i klasificirati vrste troškova koje se javljaju u proizvodnom poduzeću, definirati i analizirati postojeće metode obračuna troškova, tradicionalne i suvremene, koje koriste proizvodna poduzeća te identificirati prednosti i nedostatke pojedine metode i predložiti optimalne metode koje će poduzeću omogućiti poboljšanje efikasnosti i konkurentnosti na tržištu.

Tradicionalni sustav obračuna troškova jedan je od najstarijih sustava za obračun troškova proizvodnje gdje se indirektni ili opći troškovi proizvodnje raspoređuju na proizvode ili usluge na temelju jedne ili nekoliko baza. U tradicionalni sustav obračuna troškova ubraja se sustav obračuna troškova po radnom nalogu te procesni sustav obračuna troškova.

Suvremene metode obračuna troškova razvijene su kao odgovor na složenost i unaprijeđenje suvremenih poslovnih procesa i nedostatke tradicionalnih metoda. Cilj suvremenih metoda je preciznija raspodjela troškova, optimizacija resursa i bolje donošenje odluka, a kao najpoznatija metoda javlja se metoda obračuna troškova prema aktivnostima ili Activity-Based Costing (ABC metoda).

Obračun troškova u proizvodnji složen je, ali ključan aspekt poslovanja poduzeća iz proizvodne djelatnosti. Precizne i učinkovite metode obračuna troškova mogu značajno doprinijeti uspješnom poslovanju. Kroz analizu i primjer konkretnih podataka iz odabranog poduzeća, ovaj diplomski rad pružiti će uvid i praktične preporuke za poboljšanje upravljanja troškovima u proizvodnji.

Abstract (english)

Production costs represent one of the key aspects of the operations of any manufacturing
company. Accurate tracking and management of these costs are essential for making sound
business decisions, optimizing resources, and maximizing profits. The aim of this thesis is to
identify the key components of costs, conceptually define and classify the types of costs that
occur in a manufacturing company, define and analyze the existing cost accounting methods,
both traditional and modern, used by manufacturing companies, and to identify the advantages
and disadvantages of each method, as well as propose optimal methods that will enable the
company to improve efficiency and competitiveness in the market.

The traditional cost accounting system is one of the oldest systems for calculating production
costs, where indirect or general production costs are allocated to products or services based on
one or several bases. The traditional cost accounting system includes job costing and process
costing systems.

Modern cost accounting methods have been developed in response to the complexity and
advancement of modern business processes and the shortcomings of traditional methods. The
goal of modern methods is to allocate costs more accurately, optimize resources, and improve
decision-making, with the most well-known method being Activity-Based Costing (ABC).

Cost accounting in manufacturing is a complex but crucial aspect of business operations for
companies in the manufacturing sector. Precise and efficient cost accounting methods can
significantly contribute to successful business operations. Through the analysis and example
of concrete data from a selected company, this thesis will provide insights and practical
recommendations for improving cost management in production.

• Keywords: računovodstvo; troškovi; obračun troškova; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova
• Keywords (english): accounting; costs; cost calculation; traditional methods of cost calculation; modern methods of cost calculation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:892378
• 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: 2024-10-25 17:30:47