Računovodstveno vrednovanje povezanih i sporednih proizvoda u proizvodnji suhomesnatih proizvoda

undergraduate thesis

• Title (english): Joint products and by-products costing in the production of cured meat
• Author: Dinko Jović
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-03-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U situaciji kada se iz istih sirovina proizvodi više različitih proizvoda, pri čemu je njihova zajednička proizvodnja tehnološki uvjetovana, postoji problem alokacije zajedničkih troškova proizvodnje, nastalih do točke odvajanja, na povezane proizvode. Problem može biti izrazito kompleksan, pogotovo ako postoji više točaka odvajanja. Pritom je ključan odabir najoptimalnije metode vrednovanja takvih proizvoda, koji je u svojoj suštini posve arbitraran. U tom smislu se može govoriti o zastupljenijim i manje zastupljenim metodama. Sve one su tema ovoga rada, gdje će se na konkretnim kraćim slučajevima svaka od njih pojedinačno obraditi, a kroz detaljniju studiju slučaja će se primijeniti najoptimalnija metoda u proizvodnji suhomesnatih proizvoda.

Abstract (english)

In situation where from the same raw materials can be produced more different products, where their common production is technologically conditioned, there's a problem of joint costs allocation, generated until the split-off point, to the joint products. This problem can be very complex, especially where there are several split-off points. Crucial moment in dealing with this problem is the choice of the most appropriate costing method, which is basically arbitrary. According to this, there are more or less representative methods in use. All those methods are the theme of these undergraduate thesis, where they will be presented individually in certain brief cases, and through detailed case study will be presented the most appropriate costing method in the production of cured meat.

• Keywords: povezana proizvodnja; povezani proizvodi; povezani troškovi; točka odvajanja; metode alokacije povezanih troškova
• Keywords (english): joint production; joint products; joint costs; split-off point; joint costs allocation methods
• Language: croatian
• URN:NBN: urn:nbn:hr:148:200992
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/ prvostupnica ekonomije (stručni/a prvostupnik/ prvostupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-03-21 20:50:55