Usporedba tradicionalne i ABC metode obračuna troškova na primjeru proizvodnje čokolade

master's thesis

• Title (english): Comparison of traditional and ABC methods-cost calculation on example of chocolate production
• Author: Željka Đurčević
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog završnog rada je opisati tradicionalne metode obračuna troškova i suvremenu metoda obračuna troškova (ABC metodu). S napretkom tehnologije mijenjaju se i uvjeti proizvodnje, što zahtijeva korištenje novih metoda i novih alata menadţmenta u svrhu osvajanja i zadrţavanja visokog poloţaja na trţištu. Veliki problem poduzećima danas predstavlja pronaći način kako što uspješnije upravljati troškovima radi ostvarenja konkurentske prednosti i profitabilnosti poduzeća. Tradicionalne metode vezane su za vrstu proizvodnje. Procesna metoda obračuna troškova relevantna je tradicionalna metoda za primjenu u procesnom tipu proizvodnje, a u proizvodnji po narudžbi relevantna je metoda obračuna troškova po radnom nalogu. 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. Slika koja proizlazi iz ABC analize moţe pomoći menadţerima da usmjere svoju energiju na poboljšanje aktivnosti koji će imati najveći utjecaj na profitabilnost. Kroz rad će se analizirati nedostaci suvremenih i tradicionalnih metoda obračuna troškova.

Abstract (english)

The aim of this final paper is to describe the traditional costing methods and the contemporary costing method (ABC method). With the advancement of technology, the conditions of production are changing, which requires the use of new methods and new management tools in order to win and maintain a high position in the market. The big problem for businesses today is finding a way to manage costs more efficiently to achieve competitive advantage and profitability for businesses. Traditional methods are related to the type of production. The process method of calculating costs is the relevant traditional method for application in the process type of production, and in the production on order, the method of calculating costs per work order is relevant. In order to solve the problem of the increasing share of indirect costs in total, it is necessary to use modern methods of calculation that solve the problem of selling a particular product in order to evaluate inventories and costs. The image that comes from ABC analysis can help managers focus their energy on improving activities that will have the greatest impact on profitability. The paper will analyze the shortcomings of modern and traditional costing methods.

• Keywords: obračun troškova; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova; profitabilnost
• Keywords (english): costing; traditional costing methods; modern costing methods; profitability
• Language: croatian
• URN:NBN: urn:nbn:hr:148:985852
• 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: 2019-09-26 10:35:20