ABC METODA ALOKACIJE OPĆIH TROŠKOVA PROIZVODNJE NA NOSITELJE TROŠKOVA I NJEZIN UTJECAJ NA PROFITABILNOST PROIZVODNOG PODUZEĆA

master's thesis

• Title (english): ABC METHOD OF ALLOCATION OF GENERAL PRODUCTION COSTS ON COST BEARERS AND ITS IMPACT ON THE PROFITABILITY OF MANUFACTURING COMPANY
• Author: Ivona Grgić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U današnjici je prisutan intenzivan razvoj informatičke tehnologije te su prisutne konstantne tehnološke inovacije. Ukoliko poduzeće želi preživjeti na tržištu mora imati sve veću automatizaciju proizvodnih procesa te mora biti u korak s konkurencijom i sve većim zahtjevima kupaca. To se dakako odražava i na promjene u strukturi troškova jer se povećanjem automatizacije unutar poduzeća smanjuju troškovi direktnog rada kao posljedica gubitka radne snage.
ABC metoda pojavila se kako bi zadovoljila potrebu za točnom informacijom o ukupnim troškovima proizvodnje ili usluga, te se smatra da su informacije koje su dobivene tradicionalnim obračunom troškova manje točne i nepravovremene za moderne upravljačke zahvate. ABC metoda pruža detaljnije informacije temeljem kojih će se efikasnije planirati i kontrolirati troškovi u odnosu na tradicionalne metode. Pored toga, ABC metoda efikasnija je i preciznija u raspoređivanju fiksnih troškova. U kontekstu pokazatelja profitabilnosti uobičajeno se razmatraju pokazatelji marže profita, rentabilnost ukupne imovine i rentabilnost vlastitog kapitala. Pokazatelji profitabilnosti s jedne strane koriste se s aspekta ocjene ostvarivanja poželjnih povrata za vlasnike vlastitih i tuđih izvora financiranja, a s druge strane koristan su alat za postavljanje i procjenjivanje odabrane strategije u kontekstu operacionalizacije poslovanja.
Rad se sastoji od nekoliko cjelina. U prvom dijelu rada definira se trošak kao pojam. Središnji dio rada odnosi se na profitabilnost i njezinu povezanost s ABC metodom. Na kraju se nalazi zaključak rada.
Diplomski rad temeljen je na primarnim, ali i na sekundarnim izvorima podataka i to: relevantnim internetskim stranicama, znanstvenim i stručnim člancima, sveučilišnim udžbenicima. Metode koje su korištenje tijekom pisanja diplomskog rada su metoda sinteze, metoda analize i metoda generalizacije.

Abstract (english)

Today, there is an intensive growth of information technology and there are constant technological innovations. If a company wants to survive in the market, it must have increasing automation of production processes and must be in step with the competition and the growing demands of customers. This, of course, is reflected in changes in the cost structure, because increasing automation within the company reduces the cost of direct labor as a result of labor loss.
The ABC method has appeared to meet the need for accurate information on the total cost of production or services, and it is considered that the information obtained by traditional costing is less accurate and untimely for modern management interventions. The ABC method provides more detailed information on the basis of which costs will be planned and controlled more efficiently compared to traditional methods. In addition, the ABC method is more efficient and precise in allocating fixed costs.
The paper consists of several parts. The first part of the paper defines cost as a term. The central part of the paper deals with profitability and its connection with the ABC method. At the end is the conclusion of the paper.

The paper is based on primary and secondary data sources, like: relevant websites, scientific and professional articles, university textbooks. The methods that are used during the writing of the thesis are the method of synthesis, the method of analysis and the method of generalization.

• Keywords: trošak; ABC metoda; profitabilnost; bruto marža profita
• Keywords (english): cost; ABC method; profitability; gross profit margin
• Language: croatian
• URN:NBN: urn:nbn:hr:148:591215
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-17 11:31:20