Utjecaj primjene odabranih metoda za određivanje cijene na profitabilnost proizvoda

master's thesis

• Title (english): The impact of the selected pricing methods on the product's profitability
• Author: Dominik Dujella
• Mentor: Mirjana Hladika (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Marina Ercegović (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

Cilj ovog rada je istražiti važnost određivanja cijena proizvoda za cjelokupno poslovanje poduzeća. U radu je prikazan teorijski okvir odabranih metoda određivanja cijena proizvoda. Također, u radu su prezentirani slučajevi primjene odabranih metoda određivanja cijena proizvoda te je analiziran njihov utjecaj na profitabilnost pojedinog proizvoda. Stručan doprinos ovog rada je sistematizacija relevantne literature iz područja određivanja cijena proizvoda i ocjene profitabilnosti proizvoda te usporedba odabranih metoda određivanja cijena proizvoda temeljena na studiji slučajeva. Metodologija korištena u radu obuhvaća metode indukcije i dedukcije, metode analize i sinteze, metodu klasifikacije, metodu komparacije, te studiju slučaja. Izvori podataka u izradi ovog rada bili su stručni i znanstveni članci te knjige i sveučilišni udžbenici iz područja upravljačkog računovodstva, marketinga i mikroekonomije. Odabrane su sljedeće metode određivanja cijena proizvoda: ekonomska maksimizacija profita, metoda trošak-plus, metoda ciljnih troškova i metoda životnog vijeka proizvoda. Ove metode određivanja cijena proizvoda prikazane su na primjeru poduzeća koje proizvodi razne modele mobitela te pruža uslugu servisa svojih modela mobitela.
Rad završava usporedbom gore navedenih metoda određivanja cijena proizvoda, tj. ekonomske maksimizacije profita, metode trošak-plus, metode ciljnih troškova i metode životnog vijeka proizvoda. Rezultati dobiveni u radu upućuju na mogućnost korištenja i značajan potencijal svih opisanih metoda određivanja cijena, pri čemu izbor optimalne metode ovisi o specifičnim okolnostima i postavljenim ciljevima.

Abstract (english)

This thesis aims to investigate the importance of determining product prices for the company's overall business. The thesis presents the theoretical framework of selected methods of product pricing. Also, the thesis presents cases of application of selected product pricing methods and analyzes their impact on the profitability of individual products. The professional contribution of this thesis is the systematization of the relevant literature in product pricing and product profitability assessment, as well as the comparison of selected methods of product pricing based on case studies. The methodology used in the work includes the methods of induction and deduction, methods of analysis and synthesis, the method of classification, the method of comparison, and the case study. The sources of data in the preparation of this thesis were professional and scientific articles, books and university textbooks in the field of management accounting, marketing and microeconomics. The following product pricing methods were selected: economic profit maximization, cost-plus method, target cost method, and product lifetime method. These product pricing methods are shown in the example of a company that manufactures various cell phone models and provides service for its cell phone models, serving as a practical case study for the research. The thesis concludes with a comparison of the above-mentioned methods of determining product prices, i.e. economic profit maximization, cost-plus method, target cost method, and product lifetime method.
The results obtained in the thesis point to the possibility of using and significant potential of all described methods. Choosing the optimal method depends on specific circumstances and set goals.

• Keywords: određivanje cijena proizvoda; profitabilnost proizvoda; metode određivanja cijena proizvoda; analiza profitabilnosti proizvoda; maksimizacija profita
• Keywords (english): product pricing; product profitability; methods of product pricing; product profitability analysis; profit maximization
• Language: croatian
• URN:NBN: urn:nbn:hr:148:531068
• 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: Open access
• Created on: 2024-09-17 18:29:18