PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU

Čubela, Kristina

prikaz prve stranice dokumenta PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU

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master's thesis

PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU

Diplomski rad

2021. urn:nbn:hr:145:374388

Čubela, Kristina

Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

APA 6th Edition

Čubela, K. (2021). PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:374388

MLA 8th Edition

Čubela, Kristina. "PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:374388

Chicago 17th Edition

Harvard

Čubela, K. (2021). 'PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 13 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:374388

Vancouver

Čubela K. PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 April 13] Available at: https://urn.nsk.hr/urn:nbn:hr:145:374388

IEEE

K. Čubela, "PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:374388

Cite this item: https://urn.nsk.hr/urn:nbn:hr:145:374388

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Metadata

Title	PRIMJENA OBRAČUNA TROŠKOVA PO AKTIVNOSTIMA U POSLOVANJU : Diplomski rad
Title (english)	COST CALCULATION APPLICATION IN BUSINESS ACTIVITIES : Graduate paper
Author	Kristina Čubela
Mentor	Ivo Mijoč (mentor)
Mentor	Ana Zrnić (komentor)
Committee member	Dubravka Pekanov Starčević (predsjednik povjerenstva)
Committee member	Ivo Mijoč (član povjerenstva)
Committee member	Dražen Ćućić (član povjerenstva)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Economics and Business in Osijek (Chair of Finance and Accounting) Osijek
Defense date and country	2021-06-16, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Ekspanzivni razvoj informatičkih tehnologija 80-ih godina prošlog stoljeća rezultirao je promjenom u prirodi i strukturi troškova u poslovanju. Navedene promjene prvenstveno se odnose na rast udjela općih troškova u strukturi ukupnih troškova poduzeća. Dotadašnji tradicionalni pristupi obračuna troškova nisu podržavali ovakve promjene što je onemogućavalo menadžmentu raspolaganje točnim i pravodobnim informacijama o troškovima. Kako bi se omogućilo preciznije upravljanje troškovima razvija se metoda praćenja troškova temeljena na aktivnostima tj. ABC - Activity-Based-Costing metoda. Naime, ključ ostvarivanja konkurentske prednosti poduzeća na tržištu očituje se u točnom utvrđivanju jediničnih troškova proizvoda. Poduzeće koje za sličan ili isti proizvod nudi nižu cijenu od svojih konkurenata (temeljem pravih podataka o troškovima), postaje konkurentnije na tržištu. Sve navedeno može se ostvariti upravo implementiranjem suvremene ABC metode. ABC analizom se otkriva veza između odvijanja određenih aktivnosti i zahtjeva koje te aktivnosti postavljaju na resurse poduzeća. Slika profitabilnosti koja pri tome nastaje, omogućuje menadžerima da se usredotoče na unaprjeđivanje upravo onih aktivnosti koje na kraju donose najveću dobit. Cilj ovog diplomskog rada je teorijski i praktički istražiti, analizirati i primijeniti suvremenu metodu alokacije troškova po aktivnostima kroz poslovanje poduzeća.
Abstract (english)	The expansive development of information technology during the 1980's changed the nature and structure of operation costs. The aforementioned changes mainly relate to the increase in shares of general costs in the structure of total costs of an enterprise. Previously used traditional methods of cost management didn't support such changes which rendered management unable to have correct and timely information related to costs. In order to enable more precise cost management, a method of cost tracking based on activity, called ABC - Activity-Based-Costing, began being developed. The key to achieving competitive advantage of an enterprise on the market manifests itself in the correct determination of unit costs of production. An enterprise offering a similar or identical product for a lower price than the competition (based on real cost data), becomes more competitive on the market. All of this can be achieved by implementing the contemporary ABC method. ABC analysis reveals the connection between the unfolding of certain activities and the requirements that these activities place on the resources of an enterprise. The picture of profitability created through the analysis enables managers to focus on improving the exact activities which yield the greatest profit. The goal of this graduate thesis is to theoretically and practically research, analyze and apply a contemporary method of cost allocation based on activity displayed through the operation of an enterprise.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:145:374388
Study programme	Title: Financial Management 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	Open access
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Created on	2022-03-30 11:01:15