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undergraduate thesis
EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.
2020. urn:nbn:hr:228:014776
Caktaš, Marina
University of Split
University Department of Professional Studies

Cite this document

Caktaš, M. (2020). EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D. (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:014776

Caktaš, Marina. "EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:014776

Caktaš, Marina. "EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:014776

Caktaš, M. (2020). 'EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 24 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:014776

Caktaš M. EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D. [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 September 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:014776

M. Caktaš, "EVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:014776

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Metadata
TitleEVIDENCIJA I PRAĆENJE TROŠKOVA PROIZVODNJE NA PRIMJERU TVRTKE PODRAVKA D.D.
Title (english)RECORDING AND MONITORING OF PRODUCTION COSTS ON THE EXAMPLE OF THE COMPANY "PODRAVKA D.D."
AuthorMarina Caktaš
MentorPETAR PEPUR (mentor)
Committee memberPETRA JAKAŠA (član povjerenstva)
Committee memberLUKA MLADINEO (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Percepcija i procjena računovodstvenih troškova važan je dio procesa proizvodnje svake tvrtke pa tako i tvrtke “Podravka d.d.”. Svaka tvrtka koja nastoji ostvariti kvalitetnu konkurentsku prednost u odnosu na slične tvrtke mora voditi računa o računovodstvenim troškovima. Danas tvrtkama problem predstavlja pronaći način za što uspješnije upravljanje troškovima. Troškovna efikasnost je cilj koji treba postići svaka tvrtka. Ako se ne postigne troškovna efikasnost, raznolikost proizvoda i usluga dovodi do problema u pogledu neizravnih troškova. Osim što znaju stvarni trošak izrade svake stavke, menadžment treba znati pravi trošak svih drugih poslovnih funkcija koje su uključene u pojedinačnu stavku. Na taj način, menadžment će znati da li svaki proizvod i svaki kupac generiraju dovoljno prihoda od prodaje kako bi pokrili ne samo troškove proizvodnje, nego i prodaju, opće i administrativne troškove, troškove kamata i određenu dobit. To znači da će menadžment morati alocirati ili dodijeliti ne-proizvodne troškove pojedinačnim proizvodima i kupcima izravnih troškova te troškova po jedinici proizvoda, koji rastu.
Abstract (english)
Perception and estimation of accounting costs is an important part of the production process of every company, including the company "Podravka d.d.". Any company that seeks to achieve a quality competitive advantage over similar companies must take into account accounting costs. Today, it is a problem for companies to find a way to establish costs as successfully as possible. Cost efficiency is a goal that every company should achieve. If cost efficiency is not achieved, the diversity of products and services leads to problems in terms of non-profit. In addition to knowing the actual cost of making each item, management needs to know the true cost of all other business functions involved in an individual item. In this way, management will know whether each product and each customer generates enough sales revenue to cover not only production costs but also sales, general and administrative expenses, interest costs and certain profits. This means that management will have to allocate or allocate non-production costs to individual products and customers and growing unit costs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:014776
Study programmeTitle: Accounting and Finances – 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 on2020-11-26 14:02:49