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undergraduate thesis
TEORIJA I OCJENJIVANJE TROŠKOVA PROIZVODNJE
Završni rad
2021. urn:nbn:hr:145:285522
Kuzmanović, Antea
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Kuzmanović, A. (2021). TEORIJA I OCJENJIVANJE TROŠKOVA 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:145:285522

Kuzmanović, Antea. "TEORIJA I OCJENJIVANJE TROŠKOVA 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:145:285522

Kuzmanović, Antea. "TEORIJA I OCJENJIVANJE TROŠKOVA 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:145:285522

Kuzmanović, A. (2021). 'TEORIJA I OCJENJIVANJE TROŠKOVA PROIZVODNJE : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:285522

Kuzmanović A. TEORIJA I OCJENJIVANJE TROŠKOVA PROIZVODNJE : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 April 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:285522

A. Kuzmanović, "TEORIJA I OCJENJIVANJE TROŠKOVA 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:145:285522

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Metadata
TitleTEORIJA I OCJENJIVANJE TROŠKOVA PROIZVODNJE : Završni rad
Title (english)THEORY AND ESTUNATUIN OF PRODUCTION COSTS : Final paper
AuthorAntea Kuzmanović
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 country2021-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Microeconomics
Abstract
Troškovi koji se pojavljuju u poslovanju i proizvodnji imaju utjecaj na financijski rezultat poduzeća, a mogu imati pozitivan ili negativan utjecaj. Stečena dobit je rezultirana visinom troškova što znači da ovisi o visini troškova. Cilj svakog poduzeća je ostvariti profitabilno poslovanje, odnosno ostvarivanje dobiti. Kako bi to ostvarili potrebno je kvalitetno upravljanje troškovima koji nastaju unutar poslovanja. Pod upravljanjem troškovima podrazumijeva se predviđanje, planiranje, budžetiranje te kontrola troškova. Trošak predstavlja iskorištavanje nekog resursa, odnosno njegovo trošenje i novčani iznos tog trošenja. Predviđanje troškova je također bitno jer se dio vrijednosti troškova prenosi i na vrijednost novonastalog proizvoda i usluge. Troškovi se mogu podijeliti prema raznim klasifikacijama, a mnogi od njih pojavljuju se u svakodnevnom poslovanju. Kvalitetno upravljanje troškovima znači prvenstveno dobro poznavanje troškova zatim održavanje troškova u prihvatljivim granicama, racionalizacija te alternativne strategije za smanjenje. Kod proizvodnje proizvodni troškovi to jest troškovi materijala su često veliki. Veliki troškovi su ponekad uzrok zbog kojega poduzeće ne uspijeva ostvariti željenu dobit. Ukoliko poduzeće odluči smanjiti troškove materijala, smanjiti nabavnu cijenu i naručivati manju količinu može povećati ostvarenje dobiti. Smanjenje tih troškova ne smije utjecati na kvalitetu proizvoda, budući da bi smanjena kvaliteta mogla dovesti do manje prodaje, što rezultira manjom zaradom te to također rezultira ne ostvarivanjem željene dobiti.
Abstract (english)
Costs that arise in business and production have an impact on a company’s financial performance and can have a positive or negative impact. The profit gained results in the amount of costs, which means that it depends on the amount of costs. The goal of every company is to achieve a profitable business, ie to make a profit. In order to achieve this, quality management of costs incurred within the business is required. Cost management means forecasting, planning, budgeting and cost control. Cost is the use of a resource, ie its spending and the monetary amount of that spending. Forecasting costs is also important because part of the value of costs is transferred to the value of the newly created product and service. Costs can be divided according to various classifications, and many of them occur in day-to-day operations. Good cost management means first and foremost a good knowledge of costs, then keeping costs within acceptable limits, streamlining and alternative reduction strategies. In production, production costs, ie material costs, are often high. High costs are sometimes the reason why a company fails to make the desired profit. If the company decides to reduce the cost of materials, reduce the purchase price and order a smaller quantity, it can increase the realization of profit. Reducing these costs must not affect the quality of the product, as reduced quality could lead to lower sales, which results in lower earnings and this also results in not achieving the desired profit.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:285522
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 on2022-07-04 12:28:37