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master's thesis
USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX
2020. urn:nbn:hr:228:212729
Zekan, Iva
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Zekan, I. (2020). USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:212729

Zekan, Iva. "USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:212729

Zekan, Iva. "USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:212729

Zekan, I. (2020). 'USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX', Master's thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:212729

Zekan I. USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX [Master's thesis]. Split: University of Split; 2020 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:212729

I. Zekan, "USPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:212729

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Metadata
TitleUSPOREDBA TRADICIONALNE I ABC METODE OBRAČUNA TROŠKOVA U TEKSTILNOJ INDUSTRIJI NIKE Inc. I INDITEX
Title (english)A COMPARISON OF TRADITIONAL AND ABC METHOD WHEN CALCULATING COSTS IN THE TEXTILE INDUSTRY NIKE INC. AND INDITEX
AuthorIva Zekan
MentorPetar Pepur (mentor)
Committee memberDijana Perkušić (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2020-07-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Trošak kao ključna ekonomska kategorija u računovodstvu jako je važan za donošenje poslovnih odluka. Troškovi se pojavljuju u svakom poslovnom procesu i bitni su za proizvodnju, bitna su hipoteza svakog poslovnog odlučivanja. Detaljnije će se razmotriti dvije metode troškova. U tradicionalnom obračun troškova glavnu stavku imaju troškovi direktnog rada i direktnog materijala, dok indirektni troškovi nisu toliko bitni. ABC metoda rješava problem s kojima se susreće tradicionalna metoda. ABC metoda omogućuje realniju i točniju sliku o podijeli neizravnih troškova, koje nastoji što preciznije raspodijeliti na njihove nositelje. ABC metoda daje točnije informacije o troškovima za razliku od tradicionalnih metoda.
Abstract (english)
Cost as a key economic category in accounting is very important for making business decisions. Costs appear in every business process, are important for the production of products and are the hypothesis of every business decision. The costing methods will be considered in more detail. The traditional cost method shows a simple division calculation where the main expenditures are the costs of direct labor and direct material, while the indirect costs have a small share. The ABC method appears as a response to problems encountered with the traditional method.It provides more realistic and more accurate picture of the allocation of indirect costs that the method seeks to allocate as accurately as possible to their holders. The ABC method provides better information on the costs compared to the traditional method.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:212729
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 on2020-11-17 09:58:08