master's thesis
RAČUNOVODSTVO POVEZANIH I SPOREDNIH PROIZVODA NA PRIMJERU PODUZEĆA VAĐENJE KAMENA SELCA D.O.O.

Žana Matijević (2016)
University of Split
Faculty of economics Split
Metadata
TitleRAČUNOVODSTVO POVEZANIH I SPOREDNIH PROIZVODA NA PRIMJERU PODUZEĆA VAĐENJE KAMENA SELCA D.O.O. : završni
AuthorŽana Matijević
Mentor(s)Ivana Perica (thesis advisor)
Abstract
U nekim poduzećima se osim glavnih proizvoda tijekom proizvodnog procesa mogu pojaviti povezani proizvodi i sporedni proizvodi ili nusproizvodi. Računovodstveno praćenje sporednih i povezanih proizvoda ima važnu ulogu u računovodstvu proizvodnje takvog poduzeća, stoga je problem i cilj ovog istraživanja bio utvrditi obilježja takvog računovodstva. U proizvodnom procesu promatranog poduzeća Vađenje kamena Selca d.o.o. proizvodi se jedan glavni proizvod i to je blok kamena, ali sam proizvodni proces rezultira i s dodatnim proizvodima koji predstavljaju povezane i sporedne proizvode u proizvodnom procesu. Svi troškovi proizvodnje koji nastanu do trenutka u kojemu se različiti proizvodi proizvedeni iz iste osnovne sirovine ili materijala, alociraju se na različite proizvode povezane proizvodnje. Alokacija povezanih troškova odvija se na način da uprava poduzeća pomoću dostupnih podataka i mogućnostima predviđanja buduće prodajne cijene i troškova koji će se javiti pri prodaji ili daljnjoj proizvodnji prosuđuje kako ih rasporediti. Na temelju provedenog istraživanja može se zaključiti da je računovodstveno praćenje povezanih i sporednih proizvoda posebno važno s aspekta internog izvještavanja jer u znatnoj mjeri određuje profitabilnost proizvoda.
KeywordsAccounting production joint products by-products
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
In some companies, in addition to the main product during the production process may occur joint products and by-products. Accounting of by-products and joint products plays an important role in accounting for the production of such companies, therefore the problem and the aim of this study was to determine the characteristics of such accounts. Production process of the observed company Vađenje kamena Selca d.o.o. produces one main product and it is a block of stone, but the production process results in the additional products which are joint and by-products in the production process. All production costs incurred up to the moment in which the different products manufactured from the same basic raw materials or materials, are allocated to the various products associated production. The allocation of costs related takes place in a manner that management companies with the information and opportunities forecasting future sales prices and costs that will arise from the sale or further production is judged to arrange them. Based on the study it can be concluded that the accounting of associated and by-products of particular importance in terms of internal reporting, because to a large extent determines the profitability of the product. Keywords: Accounting production, joint products, by-products .
Parallel keywords (Croatian)računovodstvo proizvodnje povezani proizvodi sporedni proizvodi.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:935505
CommitterIvana Gizdić