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graduate thesis
IMPLIKACIJE PRIMJENE ABC METODE
2024. urn:nbn:hr:228:350857
Mikulić, Lucija
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Mikulić, L. (2024). IMPLIKACIJE PRIMJENE ABC METODE (Graduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:350857

Mikulić, Lucija. "IMPLIKACIJE PRIMJENE ABC METODE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:350857

Mikulić, Lucija. "IMPLIKACIJE PRIMJENE ABC METODE." Graduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:350857

Mikulić, L. (2024). 'IMPLIKACIJE PRIMJENE ABC METODE', Graduate thesis, University of Split, accessed 27 February 2025, https://urn.nsk.hr/urn:nbn:hr:228:350857

Mikulić L. IMPLIKACIJE PRIMJENE ABC METODE [Graduate thesis]. Split: University of Split; 2024 [cited 2025 February 27] Available at: https://urn.nsk.hr/urn:nbn:hr:228:350857

L. Mikulić, "IMPLIKACIJE PRIMJENE ABC METODE", Graduate thesis, University of Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:228:350857

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Metadata
TitleIMPLIKACIJE PRIMJENE ABC METODE
Title (english)IMPLICATIONS OF APPLYING THE ABC METHOD
AuthorLucija Mikulić
MentorPetar Pepur (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberLuka Mladineo (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2024-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
ABC metoda je za određivanje stvarnih troškova. Iako je ABC relativno nova inovacija u troškovnom računovodstvu, brzo ga prihvaćaju tvrtke u mnogim industrijama, unutar vlade i drugih organizacija poput institucija, financija ili uslužnog sektora. U svjetlu trenutne prakse, ovaj rad naglašava potrebu i važnost ABC obračuna troškova u organizacijama. Ovo je povezano s metodama upravljanja, širokim rasponom upotrebe, osnažujući korištenje ABC informacija za širok raspon funkcija i operacija tvrtke kao što su analiza procesa, podrška strategiji i računovodstvo temeljeno na vremenu, praćenje rasipanja i kvalitete uz upravljanje produktivnošću.
Abstract (english)
Activity-based costing (ABC) is a method for determining actual costs. Although ABC is a relatively new innovation in cost accounting, it is rapidly being adopted by companies in many industries, within government and other organizations such as institutions, finance or the service sector. In the light of current practice, this paper emphasizes the need and importance of ABC costing in organizations. This is linked to management methods, a wide range of uses, empowering the use of ABC information for a wide range of company functions and operations such as process analysis, strategy support and time-based accounting, waste and quality monitoring along with productivity management.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:350857
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra računovodstva i financija (magistar/magistra računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-08-23 12:02:09