master's thesis
PRIMJENA METODE ABC ZA OBRAČUN TROŠKOVA NA PRIMJERU PODUZEĆA PARKOVI I NASADI D.O.O.

Mia Galić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePRIMJENA METODE ABC ZA OBRAČUN TROŠKOVA NA PRIMJERU PODUZEĆA PARKOVI I NASADI D.O.O. : Diplomski rad
AuthorMia Galić
Mentor(s)Ivica Pervan (thesis advisor)
Abstract
Ovaj rad je posvećen ABC metodi koja se javlja kao alternativa postojećim tradicionalnim metodama kao rješenje za nedostatke tradicionalnih metoda koji su počeli utjecati na vrednovanje proizvoda i prodajnih cijena. Da bi se dobila kvalitetna slika o profitabilnosti proizvoda, potrebno je odabrati odgovarajuću metodu za obračun troškova. Tradicionalne metode upravljanja troškovima su jednostavne, proizvoljno raspoređuju troškove na nositelje troškova te iz toga slijedi njihova niska razina točnosti i visoki troškovi pogrešaka. U uvjetima velike diverzifikacije proizvoda raste utjecaj indirektnih troškova a onda i opasnost nepreciznog raspoređivanja troškova temeljenih na jednom zajedničkom ključu za raspored. Obračun troškova temeljen na aktivnostima pruža točnije informacije menadžerima za donošenje odluka. Cilj ABC metode je opće troškove proizvodnje što kvalitetnije rasporediti na nositelje koji su ih uzrokovali
Keywordscosts traditional method ABC method
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
This work is dedicated to the ABC method which appears as an alternative to existing traditional methods as a solution for the shortcomings of traditional methods that have begun to affect the evaluation of the product and the sales price. To obtain high-quality and objective picture of the profitability of a product is necessary to choose the appropriate accounting method for identifying, tracking and allocating costs. The volume-based method are simple, arbitrarily allocate costs to cost centers and it follows their low level of accuracy and highly costs caused by errors. In terms of large diversification of products there is growing impact of indirect cost and the risk of an inaccurate allocation of costs based on common key for production overheads. Activity - based costing provides more accurate information for managers to make a decision. The aim of ABC method is to alocate general production costs effectively on the cost object which caused that costs.
Parallel keywords (Croatian)trošak tradicionalna metoda ABC metoda
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:029153
CommitterIvana Gizdić