Mogućnost primjene metode obračuna troškova prema aktivnostima u zrakoplovnoj kompaniji

master's thesis

• Title (english): The possibility of applying activity-based costing method in airline company
• Author: Ana Kovačić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Učinkoviti sustav upravljanja troškovima određuje uspješnost svakog poslovanja. Gledajući
kroz prošlost, od tradicionalnih sustava obračuna troškova razvijeni su suvremeni sustavi koji
bilježe sve veću primjenu u poduzećima. Tema ovog diplomskog rada upravo je jedna od
predstavnica suvremenih metoda, a riječ je o metodi obračuna troškova prema aktivnostima,
poznatoj i kao ABC metoda. U radu je razmatrana mogućnost njezine primjene u poslovanju
zračnog prijevoznika.
Menadžment kompanije može imati koristi od primjene ABC metode u smislu boljeg
planiranja budućih troškova te ima priliku kroz proučavanje aktivnosti, koje sudjeluju u
stvaranju troškova, poduzeti korake ka boljoj učinkovitosti poslovanja. Također, točna
informacija o jediničnom trošku prijevoza bilo po ruti, tipu zrakoplova ili pak putniku, potrebna
je kod određivanja cijene usluge zračnog prijevoznika.
Glavni cilj rada je proučiti način implementacije i upoznati se sa prednostima, ali i nedostacima
koje ABC metoda donosi.

Abstract (english)

An effective cost management system determines the success of any business. Looking through
the past, modern systems have evolved from traditional cost accounting systems and are
increasingly being applied in companies. The subject of this thesis is one of the modern
methods, namely the Activity-Based Costing method, also known as the ABC method. The
thesis examines the possibility of its application in the operations of an airline.
The company's management can benefit from applying the ABC method in terms of better
future cost planning and has the opportunity to take steps toward better business efficiency by
studying the activities that contribute to cost creation. Additionally, accurate information about
the unit cost of transport, whether by route, aircraft type, or passenger, is necessary when
determining the price of the airline's service.
The main goal is to study the implementation process and understand the advantages as well as
the disadvantages that the ABC method brings.

• Keywords: zračni prijevoz; ABC metoda; struktura troškova; jedinični trošak; učinkovitost poslovanja
• Keywords (english): air transport; ABC method; cost structure; unit cost; business efficiency
• Language: croatian
• URN:NBN: urn:nbn:hr:148:321478
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-17 14:16:49