Računovodstveno praćenje i obračun troškova po radnom nalogu na primjeru tekstilnog poduzeća

master's thesis

• Title (english): Cost accounting and cost calculate by manufacturing order in a textile industry enterprise
• Author: Iva Fricki
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj rada je praćenje troškova poslovanja od njegova ulaza do njegova izlaza i prikaz obračuna troškova po radnom nalogu na promatranom tekstilnom poduzeću. Izvori podataka su isključivo iz sekundarnih izvora, a glavni izvor podataka su podaci prikupljeni od promatranoga poduzeća. Temeljna podjela troškova je podjela po prirodnim vrstama i omogućuje utvrđivanje svrhe zbog koje su troškovi nastali. Računovodstvo troškova namijenjeno je za interne potrebe i nije uređeno posebnim zakonima. Klasični koncept obračuna troškova predstavlja metodologiju računovodstvenog planiranja, identificiranja, praćenja i alokacije troškova u cilju određivanja troškova proizvodnje za svaki pojedini proizvod ili određene vrste proizvoda. Postoje četiri klasična koncepta obračuna troškova, a to su: sustav obračuna troškova po radnom nalogu, procesni sustav obračuna troškova, obračun po standardnim troškovima i obračun po varijabilnim troškovima. Klasični koncepti obračuna troškova ne pružaju očekivane rezultate i nisu baš pouzdane. Veliki problem je visoka jedinična cijena proizvoda i konkurencija koja nudi nekvalitetnu uvezenu robu i čija je jedinična cijena proizvoda vrlo niska.

Abstract (english)

The aim of this paper is to monitor the operating expense from its entry to its output and to show the calculation of cost per work order on the example of the observed textile company. Data sources are taken exclusively from secondary sources and the main data source are the figures collected by the observed company. The fundamental division of costs is the division into natural types and it allows us to determine for what purpose the costs occurred. Cost accounting is intended for internal purposes and it is not regulated by specific laws. The classic concept of cost accounting represents the methodology of accounting planning, identifying, tracking and allocation of costs in order to determine the cost of production for each individual product or specific types of products. There are four classic concepts of cost accounting and those are: manufacturing order cost system, process cost system, standard cost accounting system and variable cost accounting. The classic concepts of cost accounting do not provide the expected results and are not very reliable. The high unit price is a big problem, as well as the competition that offers low quality imported goods and whose unit price of the product is very low.

• Keywords: troškovi; radni nalog; računovodstvo troškova; obračun troškova; klasični koncepti obračuna troškova; obračun troškova po radnom nalogu
• Keywords (english): cost; manufacturing order; cost accounting; manufacturing order; cost calculation; classical cost accounting concepts; manufacturing order cost system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:435403
• 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: 2019-09-26 10:25:59