Tradicionalna i suvremena metoda obračuna troškova na primjeru proizvodnje kave : Diplomski rad

• Main Author: Volarević, Dino
• Other Authors: Broz Tominac, Sanja
• Format: Master Thesis
• Language: Croatian
• Published: Sveučilište u Zagrebu. Ekonomski fakultet. Katedra za računovodstvo. 2020
• Subjects: DRUŠTVENE ZNANOSTI. Ekonomija. Računovodstvo; SOCIAL SCIENCES. Economics. Accounting; troškovi; tradicionalne metode obračuna troškova; suvremene metode obračuna troškova; procesni sustav obračuna troškova; ABC metoda; costs; traditional methods of calculating costs; modern methods of calculating costs; process system of cost accounting; ABC method; sami
• Online Access: https://zir.nsk.hr/islandora/object/efzg:5403; https://urn.nsk.hr/urn:nbn:hr:148:492136; https://repozitorij.unizg.hr/islandora/object/efzg:5403; https://repozitorij.unizg.hr/islandora/object/efzg:5403/datastream/PDF

Cilj ovog diplomskog rada je usporediti tradicionalnu i suvremenu metodu obračuna troškova. Tradicionalne metode su usko povezane s vrstom proizvodnje ili usluge koju pružaju, jednostavne su i lako primjenjive. Međutim, napretkom tehnologije mijenjaju se i sami procesi proizvodnje koji zahtijevaju uvođenje novih i poboljšanih metoda vrednovanja. Svako poduzeće teži ostvarivanju većeg profita te stjecanju veće konkurentske prednosti. Jedno od ključnih aktivnosti svakog poduzeća je upravljanje troškovima te kako bi ostalo konkurentno na tržištu. Imperativ poduzeća je smanjene troškova i pravilno upravljanje troškovima. Suvremene metode obračuna troškova pokušavaju otkloniti nedostatke tradicionalnih metode i pružiti pouzdanije rezultate. U ovom radu prikazan je postupak izračuna troškova proizvoda koristeći tradicionalne i suvremene metode obračuna troškova na primjeru proizvodnje kave. Ukazuje se na prednosti i nedostatke navedenih metode te se donosi zaključak provedene analize. The aim of this final paper is to compare the traditional and modern method of cost calculation. Traditional methods are closely related to the type of production or service they provide, they are simple and easily applicable. However, the advancement of technology also changes the production processes themselves, which require the introduction of new and improved valuation methods. Each company strives to make a bigger profit and gain a greater competitive advantage. One of the key activities of each company is to manage costs and to remain competitive in the market. The imperative is to reduce costs and manage costs properly. Modern methods of cost calculation try to eliminate the shortcomings of traditional methods and provide more reliable results. This paper presents the procedure for calculating the cost of products using traditional and modern methods of calculating costs on the example of coffee production. It points to the advantages and disadvantages of these methods and concludes the analysis that was carried out.