Utjecaj ABC metode na profitabilnost proizvodnih poduzeća

master's thesis

• Title (english): The influence of ABC method on profitability of manufacturing companies
• Author: Ivona Gračanin
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-06-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Automatizacija poslovnih procesa i promjena strukture troškova proizvodnje dovela je u
pitanje adekvatnost tradicionalnih metoda obračuna troškova. Udio općih troškova
proizvodnje se povećao, a njihova alokacija na konkretne proizvode ima utjecaj na
objektivnost procjene troškova proizvodnje pojedinih proizvoda. Iz tog razloga dolazi do
razvoja novih metoda obračuna troškova čiji je cilj i svrha objektivnija alokacija troškova i
ocjena profitabilnosti proizvoda. Jedna od njih je i ABC metoda koja fokus stavlja na
aktivnosti kao nosioce troškova, a koje su ujedno osnova za raspored općih troškova
proizvodnje na troškovne objekte. U radu se ukazuje na temeljna obilježja i značenje ABC
metode koja korigira nedostatke tradicionalnih metoda i donosi niz pogodnosti za poduzeća.
U radu se također opisuje kompleksnost i isplativost implementacije ABC metode, ističući
obilježja poduzeća u kojima bi koristi ABC metode nadvladale troškove njena uvođenja.
Osim toga, rad se usmjerava na analizu primjene ABC metode u proizvodnim poduzećima te
se nastoji prikazati njen utjecaj na profitabilnost poduzeća.

Abstract (english)

Automation of business process and changes in the structure of production costs has led to
question of adequacy of traditional cost accounting methods. The production overheads cost
are increased and their allocation to products has an impact on the objectivity of the
assessment of cost production. Because of that new cost accounting methods are developed in
order to enable objective cost allocation and product profitability rating. One of them is the
ABC method which focus is on activities as cost drivers, and that activities are also the basis
for the allocation of production overheads to the cost objects. The paper points out the main
characteristics and the meaning of the ABC method which corrects the disadvantages of
traditional methods and brings a lot of benefits. The paper also describes the complexity and
cost of implementation of the ABC method, emphasizing the characteristics of companies in
which the benefits of ABC methods overcome the costs of its introduction. Furthermore, this
paper focuses on the analysis of the application of the ABC method in manufacturing
companies, trying to show its impact on the profitability of the company.

• Keywords: obračun troškova; ABC metoda; aktivnosti; opći troškovi proizvodnje; proizvodna poduzeća; profitabilnost.
• Keywords (english): cost calculation; ABC method; activities; production overheads; production companies; profitability.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:970915
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-12-05 12:32:39