undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE TROŠKOVA NA PRIMJERU PODUZEĆA KINGTRADE d.o.o. MAKARSKA

Antonela Gojak (2016)
University of Split
Faculty of economics Split
Metadata
TitleRAČUNOVODSTVENO PRAĆENJE TROŠKOVA NA PRIMJERU PODUZEĆA KINGTRADE d.o.o. MAKARSKA : završni rad
AuthorAntonela Gojak
Mentor(s)Ivana Perica (thesis advisor)
Abstract
Razumijevanje računovodstvenog praćenja troškova uveliki ovisi o poznavanju strukture troškova poduzeća te o poznavanju zakonitosti teorije troškova. Troškovi su prisutni tokom čitavog procesa odvijanja poslovne aktivnosti u poduzeću, a o njima uvelike ovisi budućnost poduzeća. Kako evidencija troškova podrazumijeva upravljanje velikim brojem podataka, potrebno je da računovodstvo poduzeća redovito prati troškove koji nastaju u poduzeću. Kako su troškovi pokazatelj financijskih i nefinancijskih transakcija u poduzeću, računovodstveno praćenje troškova podrazumijeva praćenje obavljenih transakcija u tom kontekstu. Cilj ovog rada je bio na konkretnom praktičnom primjeru prikazati računovodstveno praćenje troškova i njihovu strukturu. Kingtrade Makarska d.o.o. ima vrlo zanimljivu strukturu poslovnih rashoda. Naime, materijalni troškovi čine čak 87% ukupnih poslovnih rashoda, dok troškovi osoblja čine 9% te ostali poslovni rashodi čine samo po 2% po kategoriji. Troškovi amortizacije su se u 2015. u odnosu na 2014. godinu promijenili za samo 18.000 kn više, dok se ostali troškovi u istom razdoblju mijenjaju za 86.721 kn više u 2015. godini. Taj porast je uzrokovan povećanjem troškova koji se odnose na zaposlenike poduzeća (64,16% udjela u prosjeku) no zanimljivo je kako poduzeće u nijednom promatranom razdoblju nema troškove edukacije. Glavni rezultati istraživanja ovog rada pokazali su da se računovodstvenom analizom troškova prema njihovoj prirodnoj podjeli se može doći do mnogih informacija u vezi načina poslovanja poduzeća te uvida u strukturu troškova koji su prisutni u svakoj fazi poslovanja.
Keywordsexpences accounting cost tracking
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelundergraduate
Study programmeTourism Operations
Academic title abbreviationbacc. oec
Genreundergraduate thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
Unterstanding the principles of how accounting function in economy businesses track expenses mostly depends on knowing the structure of costs and the patterns of the market activities. Business expenses are present during the complete process of business activities, and the future of business largely depends on them. As business expenses records presupposes managing large quantity of data, it’s necessary that accounting function in business track expenses as they occur on daily basis. As the business expenses are indicator of financial and non-financial transactions in business, activity of tracking costs presupposes tracking transactions in that particular context. The goal of this academic work was to represent accounting of expenses and their structure on practical example on real business expenses of Kingtrade Makarska d.o.o. firm which has very interesting structure of business expenses. The material costs of Kingtrade Makarska d.o.o. takes stake of 87% in total business expences, while staff costs takes about 9% of stake in total expences. Remaining costs refers up to 2% per category. Amortization expenses in 2015. compared with 2014. changed for just 18.000 kn upward, while other costs in the same period changed for 86.721 kn upward in 2015. This increase is caused by expences that refer to staff (in average 64,16% of stake in total costs) but it's interesting that Makarska d.o.o. has no education investment nor in 2014 nor in 2015 buiness year. The main results of this study showed that accounting analysis of costs according to natural classification can provide a lot of information regarding business management and insight in cost structure that is present in every stage of business.
Parallel keywords (Croatian)troškovi računovodstvo praćenje troškova
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:169979
CommitterIvana Gizdić