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master's thesis
IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU
2020. urn:nbn:hr:228:867747
Boko, Maja
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Boko, M. (2020). IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:867747

Boko, Maja. "IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:867747

Boko, Maja. "IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:867747

Boko, M. (2020). 'IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU', Master's thesis, University of Split, University Department of Professional Studies, accessed 23 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:867747

Boko M. IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 September 23] Available at: https://urn.nsk.hr/urn:nbn:hr:228:867747

M. Boko, "IMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU", Master's thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:867747

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Metadata
TitleIMPLEMENTACIJA ABC METODE U SUVREMENOM PODUZEĆU
Title (english)IMPLEMENTATION OF THE ABC METHOD IN A MODERN ENTERPRISE
AuthorMaja Boko
MentorPetar Pepur (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2020-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Upravljanje troškovima je skup različitih radnji menadžera kojima se dolazi do različitih ciljeva ako menadžeri ispravno rasporede svoje troškove. Upravljanje troškovima prolazi kroz određene procese predviđanja, planiranja, budžetiranja i kontrole troškova. Nakon završetka navedenih radnji dolazi se do zaključka kojim se može utvrditi kako se troškovi snalaze u različitim promjenama okolnosti. Oni često izlaze izvan planiranih granica pa je potrebno utvrditi razloge i tako spriječiti odstupanja, sve sa ciljem da se postigne zadovoljavajući rezultat poslovanja. Tradicionalne metode upravljanja troškovima poznate su po svojoj jednostavnošću. Troškovi se raspoređuju nasumično na svoje nositelje i iz toga se analizira da li je poduzeće sposobno da koristi svoje resurse za ostvarivanje prihoda. Prilikom velikih ulaganja u različite kategorije imovine događa se porast indirektnih troškova, a sve može za posljedicu ostaviti neprecizno raspoređivanje troškova koji se temelje na jednom ključu za raspored. ABC metoda omogućava širu dostupnost podataka o korištenju indirektnih troškova koji najčešće čine najveći postotak svih troškova u industrijama i proizvodnji. Navedeni troškovi se prate po aktivnostima sa kojih se raspoređuju na nositelje troškova pomoću faktora trošenja.
Abstract (english)
Coast management is a set of different actions of managers that reach different goals if managers allocate their costs correctly. Cost management goes through certain processes of forecasting, planning, budgeting and cost control. After the completion of the above actions a conclusion is reaches which can determine how the costs cope with various changes in circumstances. They often go beyond the planes limits, so it is necessary to determine the reasons and thus prevent deviations, all with the aim of achieving a satisfactory business result. Traditional cost management methods are known for their simplicity. Costs are allocates randomly to its holders and from this it is analysed whether the company is able to use its resources to generate revenue. With large investments in different categories of assets, there is an increase in indirect costs, all of which can result in an imprecise allocation of costs based on a single allocation key. Activity Based Costing ABC provides wider availability of data on the use of indirect costs which most often make up the largest percentage of all costs in industries and manufacturing. There costs are monitored by activities from which they are allocated to cost bearers using the cost factor.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:867747
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-04 07:53:00