Suvremene metode obračuna troškova u automobilskoj industriji

master's thesis

• Title (english): Modern methods of calculating costs in the automotive industry
• Author: Tanja Komljenović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-05-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Cilj ovog završnog rada je objasniti sam pojam troška i njegove podjele, opisati tradicionalne metode obračuna troškova te kao glavni dio rada utvrditi najvažnije značajke suvremenih metoda obračuna troškova. S napretkom tehnologije mijenjaju se i uvjeti proizvodnje, što zahtijeva korištenje novih metoda i novih alata menadžmenta u svrhu osvajanja i zadržavanja visokog položaja na tržištu. Veliki problem poduzećima danas predstavlja pronaći način kako što uspješnije upravljati troškovima radi ostvarenja konkurentske prednosti i profitabilnosti poduzeća. Postizanje troškovne efikasnosti je glavni faktor kojemu svako poduzeće mora težiti jer, u suprotnom, raznolikost proizvoda i usluga dovodi do problema u rasporedu neizravnih troškova te troškova po jedinici proizvoda. Kako bi se riješio problem sve većeg udjela neizravnih troškova u ukupnim potrebno je koristiti suvremene metode obračuna koje rješavaju problem prodaje određenog proizvoda u cilju vrednovanja zaliha i troškova. Glavna metoda poboljšanja upravljanja troškovima jest ABC metoda, tj. metoda praćenja i raspoređivanja troškova utemeljena na aktivnostima. Druga suvremena metoda obračuna troškova je TC, odnosno Target Costing metoda koja služi za reduciranje ukupnih troškova tijekom životnog ciklusa proizvoda. Kroz rad će se analizirati suvremene i tradicionalne metode obračuna troškova, te njihova primjena na primjeru automobilskih industrija.

Abstract (english)

The goal of this thesis is to explain the very notion of cost and its division, described the traditional methods of cost accounting and as a major part of the work to establish the most important features of modern cost accounting methods. Advances in technology are changing the conditions of production, which requires the use of new methods and new management tools to conquer and retain a high position in the market. The big problem today for companies is to find a way to successfully manage costs to achieve competitive advantage and profitability of enterprises. Achieving cost efficiency is a major factor which every company should strive for because, otherwise, the variety of products and services leads to problems in the distribution of indirect costs and costs per unit of product. In order to solve the problem of increasing the share of indirect costs in total costs is necessary to use modern methods of calculation that solve the problem of sales of a certain product in order to evaluate the inventory and costs. The main method of improving cost management is the ABC method, ie. a method of monitoring and scheduling of costs based on activities. Other modern method of calculating costs is Target Costing, a method that serves to reduce the total costs throughout the product lifecycle. Through the thesis there will be analyzed modern and traditional costing methods and their use in the case of automotive industry.

• Keywords: računovodstvo; trošak; obračun troškova; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova; upravljanje troškovima
• Keywords (english): accounting; cost; traditional costing methods; modern costing methods; cost management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:048217
• Study programme: Title: Business Economics; Study programme type: university; Study level: 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: 2016-12-07 18:10:11