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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA
Završni rad
2023. urn:nbn:hr:145:753125
Rosner, Ivan
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Rosner, I. (2023). RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : 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:145:753125

Rosner, Ivan. "RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:753125

Rosner, Ivan. "RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:753125

Rosner, I. (2023). 'RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:753125

Rosner I. RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:753125

I. Rosner, "RAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:753125

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TitleRAČUNOVODSTVENO PRAĆENJE I ANALIZA ZALIHA SIROVINA I MATERIJALA : Završni rad
Title (english)ACCOUNTING MONITORING AND ANALYSIS OF STOCK OF RAW MATERIALS : Final paper
AuthorIvan Rosner
MentorBlaženka Hadrović Zekić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2023-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Poslovnom subjektu neophodna je imovina za redovito poslovanje, koju razlikujemo kao dugotrajnu i kratkotrajnu. Kratkotrajna imovina je imovina koja se utroši u jednom poslovnom procesu odnosno, koja se pretvori u novac u vremenskom razdoblju kraćem od jedne godine. Specifično za nju je da je potrebna za obavljanje svakodnevnih poslovnih aktivnosti. Dodatna klasifikacija kratkotrajne imovine je po kriteriju materijalnosti na zalihe, kratkotrajna potraživanja, kratkotrajnu financijsku imovinu te u konačnici novac. Zalihe su jedan od osnovnih elemenata poslovanja svakog poslovnog subjekta. Zalihe sirovina i materijala su vrsta zaliha čija je osnovna namjena utrošak u proizvodnom procesu. Osnovne metode računovodstvenog evidentiranja te vrste zaliha su metoda stvarnog troška nabave i metoda planiranog (standardnog) troška nabave. Koju metodu poslovni subjekt koristi može se vidjeti u bilješkama, a izbor pojedine ovisi o postavljenim poslovnim ciljevima.
Abstract (english)
A business entity needs assets for regular operations. Those assets are classified into long-term and short-term. Short-term assets are assets that are used up in one business cycle, or that are converted into money in a period shorter than one year. In order to operate on a day-to-day basis, you simply need to have them. Additional classification of short-term assets is done according to the material criteria into inventories, short-term receivables, short-term financial assets, and money. Inventories are one of the basic elements of every business entity's operations. Stock of raw materials are a type of inventory whose basic purpose is to enter the production process. The basic methods of accounting for this type of inventory are the actual cost of purchase method and the method of planned (standard) cost of purchase. Which method the business entity uses can be seen in the notes to financial statements, and the choice of each depends on the set business goals.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:753125
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 originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-12-11 16:14:03