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undergraduate thesis
Troškovi proizvodnje
Završni rad
2019. urn:nbn:hr:145:231931
Đurinac, Martina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Đurinac, M. (2019). Troškovi proizvodnje : 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:145:231931

Đurinac, Martina. "Troškovi proizvodnje : 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:145:231931

Đurinac, Martina. "Troškovi proizvodnje : 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:145:231931

Đurinac, M. (2019). 'Troškovi proizvodnje : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 February 2025, https://urn.nsk.hr/urn:nbn:hr:145:231931

Đurinac M. Troškovi proizvodnje : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2025 February 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:231931

M. Đurinac, "Troškovi proizvodnje : 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:145:231931

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Metadata
TitleTroškovi proizvodnje : Završni rad
Title (english)Production costs : Final paper
AuthorMartina Đurinac
MentorIvan Kristek (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj svakog poduzeća je postići napredak, profitabilno poslovanje te ostvarivanje dobiti. Kako bi se to moglo ostvariti potrebno je dobro predvidjeti i analizirati troškove koji mogu nastati unutar svakodnevnog poslovanja. Trošak predstavlja iskorištavanje nekog resursa, njegovo trošenje te novčani iznos tog trošenja. Bitno je predviđanje troškova kako bi poslovanje bilo profitabilno jer se dio vrijednosti troškova prenosi i na samu vrijednost novonastalog proizvoda i/ili usluge. Troškovi se mogu podijeliti prema raznim klasifikacijama te se velik broj tih troškova pojavljuje u svakodnevnom poslovanju poduzeća, ali bitni troškovi koji će se analizirati ovim završnim radom su troškovi proizvodnje. Ova klasifikacija troškova se dalje grana na podtroškove sadržane unutar njih, a ključnih za računanje ukupnih troškova proizvodnje. Bitna za izračunavanje troškova proizvodnje svakako je i amortizacija, njezino razumijevanje te način izračuna koji su opširnije objašnjeni u radu. Amortizacija označava širok pojam koji se koristi u različitim kontekstima te različitim djelatnostima kada se radi o trošenju neke imovine kao što je to slučaj kod proizvodnje. Ona ulazi u troškove stalnih sredstava i predstavlja njihov najvažniji trošak te se uglavnom pojavljuje kod većine stalnih sredstava tj. dugotrajne imovine.
Abstract (english)
The goal of each company is to achieve progress, profitable business and profit. In order to achieve this, it is necessary to anticipate and analyze the costs that may be incurred in the day to-day business. Cost is the exploitation of a resource, its expenditure, and the monetary amount of that expenditure. Cost forecasting is essential in order for the business to be profitable as part of the cost value is also transferred to the value of the newly created product and / or service. Costs can be broken down into different classifications, and a large number of these costs occur in the day-to-day operations of the enterprise, but the essential costs that will be analyzed in this final work are production costs. This classification of costs is further subdivided into sub-costs contained within them, and crucial to calculating the total cost of production. Also important for calculating production costs is depreciation, its understanding and the method of calculation, which are explained in more detail in the paper. Depreciation means a broad term used in different contexts and different activities when it comes to consuming an asset, as in production. It enters the cost of fixed assets and represents their most important expense and generally occurs with most fixed assets, ie fixed assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:231931
Study programmeTitle: professional study accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-02-22 10:36:06