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undergraduate thesis
OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE
2019. urn:nbn:hr:228:454914
STRIKIĆ, JOSIP
University of Split
University Department of Professional Studies

Cite this document

STRIKIĆ, J. (2019). OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:454914

STRIKIĆ, JOSIP. "OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:454914

STRIKIĆ, JOSIP. "OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:454914

STRIKIĆ, J. (2019). 'OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:454914

STRIKIĆ J. OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:454914

J. STRIKIĆ, "OBRAČUN ZALIHA U DJELATNOSTI TRGOVINE", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:454914

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Metadata
TitleOBRAČUN ZALIHA U DJELATNOSTI TRGOVINE
Title (english)INVENTORIES CALCULATIONS IN TRADE ACTIVITIES
AuthorJOSIP STRIKIĆ
MentorPETAR PEPUR (mentor)
Committee memberIVANA PLAZIBAT (član povjerenstva)
Committee memberMARIO DADIĆ (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-07-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Zalihe predstavljaju značajnu stavku imovine u trgovačkim poduzećima. Trgovačka poduzeća temeljem zaliha osiguravaju kontinuitet poslovanje te stjecanje prihoda od prodaje i ostvarivanje pozitivnog poslovnog rezultata. Time se podrazumijeva praćenje zaliha od trenutka njihovog ulaska u poduzeće do trenutka kada takve zalihe postaju imovina poduzeća. Također zalihe uzrokuju i odgovarajuće troškove kroz utrošak zaliha koji se obračunava temeljem različitih metoda obračuna utroška zaliha uključujući metodu Prvi ulaz Prvi izlaz (FIFO metoda) i Metodu prosječne ponderirane cijene (PPC metodu). Primjena metoda obračuna utroška zaliha utječe na visinu troškova poslovanja, te se primjenjuje ona koja je prikladnija djelatnosti za koju se koristi.
Abstract (english)
Inventories represent a significant asset item in trading companies. Using inventories, companies ensure business continuity and gain revenue from sales and achieve positive business results. This implies monitoring inventory from the moment they enter the company until the moment the stock became the property of the company. Inventories also cause adequate costs through inventory utilization, which is calculated on the basis of different inventory accounting methods including First Entry Method (FIFO Method) and Averag e Cost Method (PPC) Method. Applying the method of calculating inventory spending affects the amount of business expenses, and the companies apply that method that is more adequate for the area of activity.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:454914
Study programmeTitle: Business Trade –– professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-07-10 09:22:26