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undergraduate thesis
Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo
Završni rad
2019. urn:nbn:hr:145:585979
Jokić, Mirna
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Jokić, M. (2019). Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:585979

Jokić, Mirna. "Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:585979

Jokić, Mirna. "Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:585979

Jokić, M. (2019). 'Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:585979

Jokić M. Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:145:585979

M. Jokić, "Računovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:585979

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Metadata
TitleRačunovodstveni informacijski sustav u funkciji upravljanja zalihama u trgovini na malo : Završni rad
Title (english)Accounting information system in management function of supplies in small trade : Final paper
AuthorMirna Jokić
MentorIvo Mijoč (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-07-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Svako poduzeće uz nabavu i naručivanje, mora voditi brigu o svojim zalihama.Upravljanje zalihama predstavlja najvažniju funkciju upravljanja poduzeća i najvažnije pitanje koje si poduzeće postavlja je koliko i kada naručiti određenu količinu zaliha. Ako poduzeće drži velike količine zaliha može doći do velikih troškova, međutim ako poduzeće nema dovoljno zaliha, može propustiti priliku da zaradi jer baš u tom trenutku kupci žele veću količinu te zalihe. Zbog toga cilj svakog poduzeća je stvoriti ravnotežu kroz primjenu načela ,just in time" što znači da će se zalihe nabaviti prije procesa obrade. Bez obzira na načelo, poduzeće mora imati određenu količinu sigurnosnih zaliha u skladištu. Razvojem tehnologije razvili su se razni modeli upravljanja zaliha pomoću kojih se ostvaruje visoka kvaliteta vezana za planiranje, držanje i upravljanje zalihama. Omogućavaju poduzeću smanjiti troškove i povećati dobit. Kako bi poduzeće ostvarilo dobit i minimalne troškove koristiti će razne metode, a najviše se koriste FIFO i LIPO metode koje daju različite rezultate. Računovodstvo se ne bavi upravljanjem zalihama ali moraju osigurati potrebne informacije kako bi stvorili potrebna izvješća i proslijedili ih onima koji se bave upravljanjem zaliha.
Abstract (english)
Every company, including a purchase and ordering, needs to take care of its supplies. Supply management represents the most important function of company management and the most important question which the company has to ask is how much and when to order a certain amount of supplies. If the company has a huge amount of supplies, hug expenses could happen. However, it the company does not have enough supplies, it can lose the opportunity to eam money because the customers in that certain moment could want the bigger amount of the supply. This is the reason why every company's aim is to create a balance by following the principle ,,just in time", which means that the supplies will be prepared before the processing procedure.On the other hand, the company needs to have a certain amount of security supplies in their warehouse. Technological development influenced development of different models of supply management which helps to achieve a high quality of planning, maintaining and managing the supplies. They enable the company to reduce costs and increase profit. In order to increase profit and reduce costs, the company will use different methods and most commonly used methods are FIFO and LIFO which have different results. Accounting is not engaged in supply management, but they have to secure the necessary pieces of information in order to make necessary reports and forward them to those who deal with supply management.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:585979
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-05-17 10:02:52