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undergraduate thesis
Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok
Završni rad
2024. urn:nbn:hr:145:780593
Vig, Bruno
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Vig, B. (2024). Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : 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:145:780593

Vig, Bruno. "Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:780593

Vig, Bruno. "Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:780593

Vig, B. (2024). 'Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 January 2025, https://urn.nsk.hr/urn:nbn:hr:145:780593

Vig B. Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 January 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:780593

B. Vig, "Računovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:145:780593

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Metadata
TitleRačunovodstveno praćenje zaiha sirovina na primjeru Iločki podrumi d.d. Ilok : Završni rad
Title (english)Accounting of Raw Materials on the Example of Iločki Podrumi d.d. Ilok : Final paper
AuthorBruno Vig
MentorBlaženka Hadrović Zekić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberBlaženka Hadrović Zekić (član povjerenstva)
Committee memberAnamarija Delić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2024-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Osnova proizvodnog procesa poduzetnika su zalihe sirovina koje se jednokratno utroše u proizvodnju gotovog proizvoda ili u pružanje usluga. Predmet ovog završnog rada su specifične metode utroška zaliha, FIFO metoda, metoda prosječnih ponderiranih cijena (PPC) i standardna planska cijena. Primjena pojedine metode mjerenja utroška zaliha ovisi o postavljenim ciljevima poduzetnika. Od obrađenih računovodstvenih metoda vrednovanja zaliha, PPC metoda se pokazala kao najučinkovitija metoda zbog jednostavnosti praćenja sirovina na primjeru poduzetnika Iločki podrumi d.d. Ilok te zbog širokog asortimana sirovina i materijala u proizvodnom procesu uzgoja grožđa i proizvodnje vina. Metoda prosječne ponderirane cijene daje uvid u troškove različitih nabavnih cijena, pružajući realan prikaz utroška zaliha. Završna analiza računovodstvenih metoda uspoređuje tri prikazane metode te se izabire ona najoptimalnija na primjeru Iločkih podruma d.d. Ilok.
Abstract (english)
The basis of the production process of an entrepreneur is the stock of raw materials that are used once in the production of a finished product or in the provision of services. The subject of this final paper are specific inventory consumption methods, FIFO method, weighted average price method (PPC) and standard plan price. The application of each particular method and measuring inventory consumption depends on the set goals of the entrepreneur. Of the accounting methods of inventory valuation, the PPC method proved to be the most effective method due to the simplicity of tracking raw materials, as exemplified by the entrepreneur Iločki podrumi d.d. Ilok, due to the wide range of raw materials and materials in the production process of grape growing and wine production. The weighted average cost method gives insight into the costs of different purchase prices, providing a realistic view of inventory consumption. The final analysis of the accounting methods compares the three presented methods, and the most optimal one is chosen based on the example of Iločki podrumi d.d. Ilok.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:780593
Study programmeTitle: ECONOMICS AND BUSINESS ECONOMICS - UNDERGRADUATE - UNIVERSITY
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 on2025-01-14 14:47:13