Usporedba procesne metode i ABC metode te njihov utjecaj na profitabilnost u djelatnosti proizvodnje bezalkoholnih pića

master's thesis

• Title (english): Comparison of process costing and ABC costing method and their impact on profitability in the production of soft drinks
• Author: Matko Granić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-06-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dobro upravljanje troškovima nužno je kako bi se ostvarila željena profitabilnost proizvoda. Za tu svrhu postoje različite metode obračuna troškova koje poduzeće može koristiti a te metode se najčešće dijele na tradicionalne i suvremene. Svaka metoda ima svoje prednosti i nedostatke. Tradicionalne metode obračuna troškova su jednostavnije za primjenu, ali u suvremenim uvjetima poslovanja mogu dati iskrivljenu sliku o troškovima proizvodnje proizvoda. S druge strane, suvremene metode su daleko kompleksnije za primjenu, no pružaju menadžmentu vjerodostojnije rezultate koji predstavljaju kvalitetniju bazu za do nošenje strateških odluka. U ovom radu cilj je prikazati kako odabir određene metode obračuna troškova utječe na izračun profitabilnosti proizvoda u djelatnosti proizvodnje bezalkoholnih pića. Analiza je provedena na primjeru proizvodnog poduzeća koje se bavi proizvodnjom bezalkoholnih pića u tri različita okusa. Metode obračuna troškova koje su korištene u radu su procesna metoda kao predstavnik tradicionalnih metoda i ABC metoda kao predstavnik suvremenih metoda. Najbitniji zaključci provedene analize su da se jedinični troškovi primjenom procesne metode među tri promatrana proizvoda vrlo malo razlikuju, dok je ABC metoda pokazala kako se visina jediničnog troška znatno razlikuje među promatranim proizvodima. Osim toga, ovisno o izabranoj metodi obračuna troškova, prilikom izračuna profitabilnosti proizvoda, izdvaja se drugačiji proizvod iz proizvodnog miksa kao najprofitabilniji. Metode istraživanja koje su korištene u radu su: metode indukcije, dedukcije, sinteze, deskripcije, kompilacije te komparativna metoda. Literatura koja je korištena prilikom pisanja ovog rada sastoji se od različitih knjiga, znanstvenih članaka koji su objavljeni u stručnim časopisima vezanim za računovodstvene teme kao i internetskih stranica.

Abstract (english)

Good cost management is essential to achieve the desired product profitability. For this purpose, there are various costing methods that a company can use and these methods are most often divided into traditional and modern. Each method has its advantages and disadvantages. Traditional costing methods are easier to apply, but in modern business conditions they can give a distorted picture of the production cost. On the other hand, modern methods are far more complicated to apply, but they provide management with more credible results which represent better basis for strategic decision-making. In this paper, the aim is to show how the choice of a particular costing method affects the calculation of product profitability in the production of non-alcoholic beverages. The analysis was conducted on the example of a manufacturing company engaged in the production of soft drinks in three different flavors. The costing methods used in the paper are the process method as a representative of traditional methods and the ABC method as a representative of modern methods. The most important conclusions of the analysis are that the unit costs using the process method differ very little among the three observed products, while the ABC method showed that the unit cost differs significantly between the observed products. In addition, depending on the chosen costing method, when calculating the profitability of the product, a different product from the production mix is singled out as the most profitable. The research methods used in this paper are: methods of induction, deduction, synthesis, description, compilation and comparative method. The literature used in this paper consists of various books, scientific articles published in professional journals related to accounting topics as well as websites.

• Keywords: opći troškovi proizvodnje; obračun troškova; profitabilnost; procesna metoda; ABC metoda.
• Keywords (english): general production costs; cost calculation; profitability; process method; ABC method.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:725046
• 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: 2022-06-13 10:30:53