Sustav standardnih troškova i analiza odstupanja

undergraduate thesis

• Title (english): Standard cost system and variance analysis
• Author: Doroteja Marković
• Mentor: Marina Ercegović (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Sustav standardnih troškova omogućuje poduzećima planiranje, kontrolu i analizu troškova na temelju unaprijed određenih standarda, olakšavajući optimalno korištenje resursa. Iako nije široko primijenjen u Hrvatskoj zbog dominacije malih i srednjih poduzeća, sustav se koristi u većim poduzećima i razvijenim zemljama. Pruža prednosti poput pojednostavljenog vrednovanja zaliha i evidentiranja troškova, ali zahtijeva kontinuirani nadzor i prilagodbu standarda. Iako je uvođenje složeno i skupo, dugoročno donosi vrijedne informacije za poboljšanje poslovanja. Ključ uspjeha leži u stalnom praćenju, analizi i ažuriranju sustava.

Abstract (english)

The standard cost system enables companies to plan, control, and analyze costs based on predetermined standards, facilitating optimal resource utilization. Although not widely implemented in Croatia due to the dominance of small and medium-sized enterprises, the system is used in larger companies and developed countries. It offers advantages such as simplified inventory valuation and cost recording but requires continuous monitoring and adjustment of standards. While implementation is complex and costly, it provides valuable long-term information for business improvement. The key to success lies in constant monitoring, analysis, and updating of the system.

• Keywords: standardni troškovi; analiza odstupanja
• Keywords (english): standard cost; variance analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:651687
• Study programme: Title: /; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-27 07:38:07