PRIMJENA KALKULACIJE TROŠKOVA U PROIZVODNJI RAČUNALNIH KOMPONENTI

undergraduate thesis

• Title (english): APPLICATION OF COST CALCULATION IN PRODUCTION OF COMPUTER COMPONENTS
• Author: Matej Čurek
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Jedan od ciljeva poduzeća ostvarenje je dobiti. Ostvarenjem dobiti omogućava se daljnji napredak, potencijalna ulaganja i nove poslovne prilike. Uzevši u obzir jednostavnu formulu za ostvarenje dobiti koja govori da godišnji prihodi moraju biti veći od godišnjih rashoda, dolazi se do zaključka da se dobit može ostvariti na dva načina. Prvi način bio bi povećanje prihoda, a drugi način bio bi smanjenje rashoda. Kako na povećanje prihoda veliki utjecaj imaju vanjski faktori kao konkurencija, potrebe tržišta i cijena samih proizvoda, poduzeća svoje napore ulažu u smanjenje rashoda, tj. troškova. U samom postupku donošenja odluka o smanjenju troškova poduzeća trebaju obratiti mnogo pažnje na to koji troškovi će se smanjiti i u kojoj mjeri, kako ne bi došlo do pada kvalitete proizvoda i usluga. Ciljevi vlasnika i ciljevi menadžmenta mogu se u mnogočemu razlikovati, no ostvarenje zadanih ciljeva u zajedničkom je interesu svima. U svrhu ostvarenja poslovnih ciljeva planiranje troškova od krucijalne je važnosti za buduće poslovanje poduzeća i dobro odrađenim planiranjem troškova smanjuju se varijable koje mogu negativno utjecati na ostvarenje ciljeva.

Abstract (english)

One of the goals of a company is to make a profit. Making a profit enables further progress, potential investments and new business opportunities. Taking into account a simple formula for making a profit that says that annual income must be greater than annual expenses, it is concluded that profit can be made in two ways. The first way would be to increase revenue and the second way would be to reduce expenditure. As the increase in revenue is greatly influenced by external factors such as competition, market needs and the prices of the products themselves, companies invest their efforts in reducing expenditures, i.e., costs. In the process of making decisions on reducing costs, companies should pay more attention to what costs will be reduced and to what extent, so as not to lead to a decline in the quality of products and services. The goals of the owner and the goals of the management can differ in many ways, but the achievement of the set goals is in the common interest of all. In order to achieve business goals, cost planning is crucial for the future business of the company and well-done cost planning reduces the variables that can negatively affect the achievement of those goals.

• Keywords: Trošak; Kalkulacija; Računalo; Procesor; Grafička kartica
• Keywords (english): Expense; Calculation; Computer; Processor; Graphics card
• Language: croatian
• URN:NBN: urn:nbn:hr:148:894749
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-29 12:32:23