Metode obračuna troškova i njihova uloga u prehrambenoj industriji

master's thesis

• Title (english): Cost accounting methods and their role in the food industry
• Author: Irma Vugdalić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-07-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Primarni cilj ovog diplomskog rada je objasniti pojam troška, njegovu klasifikaciju te kao glavi dio istaknuti značajke i analizirati tradicionalnu i suvremenu metodu njegovog obračuna. Tradicionalne metode vezane su za vrstu proizvodnje, jednostavne su i lako primjenjive, ali ne pružaju pouzdane informacije za poslovanje. Stoga glavni nedostatak tradicionalne metode je da ona može pružiti iskrivljenu sliku o troškovima pojedinih proizvoda. Razlikujemo dvije vrste tradicionalnog obračuna troškova: po radnom nalogu i procesni sustav obračuna troškova. Nadalje, cilj rada je pobliže prikazati procesni sustav obračuna troškova na primjeru prehrambene industrije. Bitno je napomenuti da se tradicionalne metode obračuna koriste u stabilnim uvjetima poslovanja dok se u uvjetima dinamičnog poslovanja više primjenjuju suvremene. Suvremene metode zbog svoje preciznosti i pružanja pouzdanijih rezultata obračuna troškova uklanjaju nedostatke tradicionalnih metoda. Najpoznatija suvremena metoda obračuna troškova je metoda obračuna troškova po aktivnosti, poznatija kao ABC metoda koja je također jedna od ključnih ciljeva ovog rada. Metoda obračuna troškova po aktivnostima smatra se točnijom i ispravnijom metodologijom te su u fokusu opći (indirektni) troškovi proizvodnje. Rezultati koji proizlaze iz ABC metode mogu pomoći menadžerima da usmjere pažnju na poboljšanje aktivnosti koji će imati utjecaj na profitabilnost.

Abstract (english)

This thesis' primary goal was to define the term cost and its classification, with particular emphasis on its traits through the analysis of traditional and modern methods of cost statement. Traditional methods are characterized by production type, they are simple and easily applicable, but they do not offer reliable business information. Therefore, the main disadvantage of traditional methods is the possibility of a skewed image of individual product cost. There are two different types of cost statements: using a work order or a process cost system. Furthermore, the aim of this thesis is to further illustrate the process cost system using an example from the food industry. It is important to note that traditional methods of cost statement are used in stable business environments, while modern methods are preferred in dynamic work environments. The most notable modern method of cost statement is the activity cost statement method, better known as the ABC method, on which great focus is put on in this thesis. The ABC method is considered to be more accurate and correct as it puts into focus the general, indirect production costs. The results gathered by the ABC method can help managers direct their attention on improving activities, which are meant to affect profitability.

• Keywords: troškovi; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova; procesni sustav obračuna troškova; ABC metoda; prehrambena industrija; prehrambeni proizvod kruh
• Keywords (english): costs; traditional methods of calculating costs; modern methods of calculating costs; process system of cost accounting; ABC method; food industy; bread
• Language: croatian
• URN:NBN: urn:nbn:hr:148:696271
• Study programme: Title: 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: Access restricted to students and staff of home institution
• Created on: 2021-07-14 08:45:44