Računovodstveno praćenje troškova na primjeru prehrambene industrije

master's thesis

• Title (english): Accounting monitoring of the costs on the example of the food industry
• Author: Lovro Kreković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-06-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema diplomskog rada je računovodstveno praćenje troškova na primjeru prehrambene industrije. Troškovi su neizostavna značajka sveukupnog poslovanja svakog poduzeća, stoga je bitno analizirati informacije o troškovima i naučiti kako njima upravljati. Cilj ovog diplomskog rada je rastumačiti koncept troška, istaknuti njegove sastavnice te analizirati suvremene i tradicionalne metode. Tradicionalne metode obračuna troškova vezane su za vrstu proizvodnje, jednostavnija je primjena, ali ne pružaju točne informacije koje su potrebne za dugoročno poslovanje. Jedan od glavnih nedostataka ove metode je pružanje pogrešne slike o točnim troškovima određenog proizvoda. Postoje dvije vrste tradicionalnih metoda, a to su obračun troškova po radnim nalozima i procesni sustav. Suvremene metode omogućuju precizne i točne rezultate obračuna troškova što tradicionalne metode ne omogućavaju. Suvremena metoda koja je pokrivena u ovom diplomskog radu je metoda obračuna troškova po aktivnostima tj. ABC
metoda. Rezultate koje dobijemo iz ABC metode dugoročno mogu pomoći menadžerima da usredotoče svoju pozornost na unapređenje aktivnosti koje će u konačnici imati učinak na samu profitabilnost poduzeća. Primarni cilj ovog rada je uzeti tri proizvoda iz asortimana Podravke, i napraviti izračun troškova po jednoj tradicionalnoj i jednoj suvremenoj metodi. Kod tradicionalne metode uzela se procesna metoda, dok kod suvremene ABC metoda. Napravljen je obračun troškova, izračunala se bruto marža te se mogao donijeti zaključak koju metodu bi Podravka trebala koristiti prilikom obračuna troškova.

Abstract (english)

The subject of the diploma thesis is the accounting monitoring of costs on the example of the food industry. Costs are an essential feature of any company's overall operations, so it is essential to analyze cost information and learn how to manage it. The aim of this thesis is to
interpret the concept of cost, highlight its components and analyze modern and traditional methods. Traditional cost accounting methods are related to the type of production, are simpler to apply, but do not provide accurate information that is needed for long-term business. One of
the main disadvantages of this method is providing a false picture of the exact costs of a particular product. We have two types of traditional methods, namely work order costing and process system. Modern methods enable precise and accurate results of cost accounting, which
traditional methods do not enable. The modern method that is covered in this thesis is the method of calculating costs by activity, i.e. the ABC method. The results obtained from the ABC method in the long term can help managers to focus their attention on the improvement of activities that will ultimately have an effect on the profitability of the company itself. The primary goal of this paper is to take three products from the Podravka range, and calculate costs using one traditional and one modern method. With the traditional method, the process method was used, while with the modern ABC method. A cost calculation was made, the gross margin was calculated, and it was easy to come to a conclusion as to which method Podravka should use when calculating costs.

• Keywords: troškovi; prehrambena industrija; tradicionalna metoda; suvremena metoda; procesni sustav obračuna; obračun po aktivnostima; Podravka
• Keywords (english): costs; food industry; traditional method; modern method; process accounting system; accounting by activities; Podravka
• Language: croatian
• URN:NBN: urn:nbn:hr:148:518208
• 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: Access restricted to students and staff of home institution
• Created on: 2023-06-28 05:47:51