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undergraduate thesis
ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE
Završni rad
2021. urn:nbn:hr:145:360425
Skoko, Anita
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Skoko, A. (2021). ANALIZA TROŠKOVA I OPSEGA 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:145:360425

Skoko, Anita. "ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:360425

Skoko, Anita. "ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:360425

Skoko, A. (2021). 'ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 20 October 2024, https://urn.nsk.hr/urn:nbn:hr:145:360425

Skoko A. ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 October 20] Available at: https://urn.nsk.hr/urn:nbn:hr:145:360425

A. Skoko, "ANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad", Undergraduate 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:145:360425

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Metadata
TitleANALIZA TROŠKOVA I OPSEGA PROIZVODNJE : Završni rad
Title (english)PRODUCTION COSTS AND SCOPE ANALYSIS : Final paper
AuthorAnita Skoko
MentorIvan Kristek (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Microeconomics
Abstract
Rad se bavi analizom troškova i analizom opsega proizvodnje. Proizvodna poduzeća susreću se s mnogim troškovima. Za uspješno poslovanje i donošenje odluka o poslovanju i proizvodnji važno je raspolagati s pouzdanim informacijama o troškovima. Ponekad je za prikupljanje takvih informacija potreban duži vremenski rok. Važno je poznavanje i analiza ukupnih troškova, prosječnih troškova te graničnih troškova. Ukupni troškovi sastoje se od ukupnih fiksnih i ukupnih varijabilnih troškova. Fiksni troškovi ne ovise o veličini ukupnog proizvoda, odnosno opsegu proizvodnje. S druge strane, varijabilni troškovi mijenjaju se proporcionalno sukladno proizvedenim proizvodima. Prosječni trošak je trošak po jedinici ukupnog proizvoda, a granični trošak predstavlja povećanje ukupnog troška koje nastaje povećanjem opsega proizvodnje za jednu količinsku jedinicu. Utvrđeno je i kako su funkcije troška različite s obzirom na kratki i dugi rok u kojem poduzeće posluje. U kratkom roku često se javlja zakon opadajućih prinosa. Prinosi, posebno na dugi rok, mogu biti i konstantni i rastući. Analizom graničnih veličina moguće je i utvrditi optimalnu razinu proizvodnje pri kojoj poduzeće maksimizira svoju dobit. Cilj poduzeća, posebno u kratkom roku, može biti i minimalizacija troškova, uz ostvarivanje male ili minimalne dobiti.
Abstract (english)
The paper deals with cost analysis and production volume analysis. Manufacturing companies face many costs. For successful business and business and production decisions, it is important to have reliable cost information. Sometimes it takes a long time to gather such information. It is important to know and analyze total costs, average costs and marginal costs. Total costs consist of total fixed and total variable costs. Fixed costs do not depend on the size of the total product, or the volume of production. On the other hand, variable costs change proportionally according to the products produced. Average cost is the cost per unit of total product, and marginal cost is the increase in total cost that results from increasing the volume of production by one unit of quantity. It was also found that the cost functions are different given the short and long term in which the company operates. The law of diminishing returns often occurs in the short term. Yields, especially in the long run, can be both constant and increasing. By analyzing the marginal costs, it is also possible to determine the optimal level of production at which the company maximizes its profits. The goal of the company, especially in the short term, can be to minimize costs, with little or minimal profit.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:360425
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
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Created on2022-06-29 11:28:53