Proces obračuna troškova u ICT industriji

master's thesis

• Title (english): Process of cost calculation in the ICT industry
• Author: Mia Šikić
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• 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: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada je istražiti područje računovodstva troškova, razlikovanje tradicionalnih metoda obračuna troškova i suvremenih metoda obračuna s naglaskom na obračun troškova po aktivnostima, razlikovanje glavnih obilježja metoda i koristi koje proizlaze iz njih. Tradicionalni modeli upravljanja troškovima uspješno su se koristili u stabilnim uvjetima poslovanja, no danas oni ne pružaju pouzdane informacije potrebne za poslovanje. Modernim načinom poslovanja kojeg nam je donijela globalizacija praćenje troškova postaje sve složeniji proces koji zahtjeva primjenu suvremenih metoda. Takve metode omogućuju preciznije i realnije procjenjivanje troškova aktivnosti poslovnog subjekta, a time i olakšavanje menadžerima donošenje poslovnih odluka. Primarna metoda koja omogućava poboljšanje upravljanja troškovima jest metoda praćenja i raspoređivanja troškova utemeljena na aktivnostima, tj. ABC metoda. Trend kontinuiranog napretka tehnologije dovodi do promjene uvjeta proizvodnje proizvoda i usluga čime se stvara potreba za razvojem novih metoda i alata kojima će poduzeće održati visoku poziciju na tržištu. ICT industrija je važan inicijator takvih tehnoloških promjena koje imaju značajan utjecaj na život pojedinca, njegovo okruženje te na poslovanje i poslovno okruženje. Budući da se svako poduzeće na različite načine suočava s promjenama u svojoj poslovnoj okolini tako će se i interni sustav obračuna troškova razlikovati ovisno o zahtjevima poduzeća. Kroz rad će se istražiti proces obračuna troškova koje je poduzeće ICT industrije razvilo prema svojim specifičnim potrebama te analizirati potencijalne prednosti i nedostatke modela.

Abstract (english)

The aim of this thesis is to explore the field of cost accounting, to determine the differences between traditional costing methods and modern calculation methods with emphasis on activity- based cost tracking, to give insight into the main features of the methods and the benefits arising from them. Traditional cost management models have been used successfully in stable working conditions, but today they do not provide the reliable information needed for enterpriseʼ s performance. With the modern way of doing business that globalization has brought, cost tracking has become more complex process that requires the application of modern methods. Such methods enable precision and real estimation of enterpriseʼ s activities costs, which simplifies the decision-making process for managers. the primary method that allows improvement in cost management is the activity- based cost tracking and allocation method, i.e. the ABC method. Advances in technology lead to changes in production of products and services, which creates the need to develop new methods and tools by which companies will maintain a high position in the market. The ICT industry is an important initiator of such technological changes that have a significant impact on the life of the individual, his environment, on the business and business environment. As each company will face changes in its business environment in different ways, the internal costing system will also differ depending on the requirements of the company. The thesis will explore the costing process developed by the ICT industry company according to its specific needs and analyze the potential advantages and disadvantages of the model.

• Keywords: računovodstvo troškova; obračun troškova; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova
• Keywords (english): cost accounting; costing; traditional methods of calculating costs; modern methods of calculating costs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:066291
• 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: 2021-09-26 17:24:01